Leading global accountancy body ACCA (the Association of Chartered Certified Accountants) today published its latest AI Monitor, examining how artificial intelligence will reshape the work of finance professionals. As AI tools become routine, repetitive tasks will be automated, and new responsibilities will emerge around controls, data outcomes and system compliance.
The report identifies four major trends for accountants:
- Routine processing declines
Automation will take over high-volume transactional work, freeing teams from data entry and standard reconciliations. - Growth in advisory and strategy
With machines handling the basics, accountants will shift into advisory roles—guiding decision makers with insights drawn from AI-generated analyses. - Mid-level roles evolve
Rather than focusing on manual processes, mid-career professionals will take on more complex judgments and client interactions, ensuring AI outputs meet real-world needs. - New governance and compliance duties
As AI systems handle increasing volumes of work, dedicated roles will be needed to validate models, maintain data quality, and ensure adherence to professional standards and regulations.
“Professionals who can embrace uncertainty, develop strong judgement skills, and continuously adapt their expertise will thrive even as specific tasks change or become automated.”
Alistair Brisbourne, Head of Technology Research, ACCA
While AI promises efficiency gains, the report stresses that human oversight remains essential: trust in financial reporting continues to depend on transparency, ethical judgment, and social interaction. ACCA expects that organisations will increasingly design workflows around clear outcome-focused governance, distinguishing where AI should add value and where human expertise is irreplaceable.
“It should be remembered that over the decades accountancy has prospered by its intelligent and enthusiastic adoption of the latest technology“, added Brisbourne.
ACCA also highlights how its own Qualification is evolving to equip future professionals with both technological proficiency and sustainability awareness. Although widespread AI usage in finance is still emerging, investments in AI initiatives are on the rise, supported by growing cloud adoption. As the profession moves beyond the early invention phase, ACCA anticipates rapid acceleration in AI integration—provided firms establish clear policies, governance and skills development programmes.
For more on AI’s impact on finance and accounting, download the full report: How is AI reshaping finance and accounting work?
