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References AICPA  & CIMA Insights Blog. (2025, May 25).  Turn accounting education on its head: Embrace AI .  Aicpa-Cima.com. https://www.aicpa-cima.com/professional-insights/article/turn-accounting-education-on-its-head-embrace-ai AICPA and CIMA councils. (n.d.).  Everything you need to know about the CPA Exam . Www.aicpa-Cima.com.  https://www.aicpa-cima.com/resources/toolkit/cpa-exam Alexis, A. (2026, February 24).  Advanced ERPs could cut financial close times by 30%, Gartner says . Yahoo Finance.  https://finance.yahoo.com/news/advanced-erps-could-cut-financial-070000807.html American Hospital Association. (2024, May 14).  3 Ways AI Can Improve Revenue-Cycle Management | AHA . Www.aha.org.  https://www.aha.org/aha-center-health-innovation-market-scan/2024-06-04-3-ways-ai-can-improve-revenue-cycle-management Bahar, D., & Wright, G. (2026, May 4).  New evidence on data center employment effects . Brookings.  htt...

As accounting students in the age of AI, how do we prepare for this new age? In my opinion, we need to stop resisting AI technology and start to learn how to use it because I do not see AI as a replacement for our degree; instead, it is forcing a total redefinition of what we actually do as accountants. To be irreplaceable, we need a new mindset that combines traditional accounting knowledge with technology fluency. Insights from the Field: The Accounting Technology Lab For me, one of the best ways to not be left behind is to listen to the CPAs who are already living in this evolution. I recently listened to "2025 AICPA Blockchain Symposium Recap – The Accounting Technology Lab Podcast – Oct. 2025" by Brian Tankersley, CPA and Randy Johnston, CPA. In this podcast, they discussed how institutional investors are rewriting the crypto landscape, and auditing standards of digital assets. To be honest, it was pretty interesting to hear them break down the “digital assets working gr...

As an accounting student, I often ask myself: just because I can use AI for a task, does that mean I should do it? This makes me think: how do we decide what is okay to use AI and what is not? As a student entering the field, I see AI ethics not just as a theoretical debate, but as a defining challenge for our profession’s integrity. As a student who will soon be working in the field I think Artificial Intelligence ethics is a challenge for our professions integrity. Deloitte's Five Pillars: A Framework for Trust To address this concern, the large-scale firms in the industry like Deloitte have established their own frameworks on AI’s ethics. Deloitte's “five pillars” framework shows that ethical risk is not an optional choice, but it is a requirement. I think accountants should explore more in-depth strategies for managing audit and AI risks in accounting to ensure compliance and trust. Ethical Pillar Accounting Risk Management Strategy Transparency "Black box" algor...

To understand AI applications, we should look at the industries where data volume is highest and the cost of error is most significant. Research indicates that healthcare and banking-accounting are the primary sectors where AI integration is now a necessary strategy rather than an option. The Transformation of Banking and Accounting We are moving to an era where AI is no longer a tool, but an active assistant who can support us by analyzing raw data and label its for us. They can monitor transactional data 24/7, and spot an unusual pattern or flag a detail that can be missed by human during a busy season. For example: Fraud Detection: JPMorgan Chase's use of AI has reduced fraud detection time by 60%, significantly boosting protection for both the company and its customers (Chu, 2025). ​Faster Financial Close: Finance organizations using cloud ERP applications with embedded AI are expected to perform a 30% faster financial close by 2028 (Alexis, 2...

​ ​If you want to learn if a profession is changing, look at its professional exams. The academic path to becoming a CPA is undergoing its most significant transformation in decades. To match industry requirements, the CPA Evolution model now emphasizes Business Analysis and Reporting (BAR) alongside core accounting principles. AICPA's Adaptations, New Policies A New CPA's Discipline About the new CPA with the BAR discipline, it is clear that the AICPA is looking for higher professional values, which including: Critical Thinking: Evaluating complex business scenarios Professional Skepticism: Questioning and validating data in the reports Analytical Ability: Interpreting data than just creating it Looking at the BAR discipline I am preparing for, I think the AICPA now tests our ability to interpret data over just creating it, so we can be the strategists who explain the “why” behind the financial reports.  The following table illustrates how the BAR discipline allocates skills, ...

As an accounting student, I often hear the same question from my classmates about AI: Is our degree becoming no longer in use before we even graduate because of AI? On platforms like Reddit, the anxiety about this concern appears in lots of conversations on a profession that the job has nearly been taken over by a machine. However, I believe AI is just another software update like a new version of Excel with the potential for better support. The foundation of the profession would be still the same, but the fundamental technical application in the accounting profession will shift into a more AI-support era.   The Shift of The Profession: Past vs Future Traditionally, the value of an accountant was found in the work with the past data. We are the recorders, the reporters, and the historians of company financial activity. We focus on the precision of ledger entries, the transparency of financial statements, and the compliance of accounting principles like GAAP or IFRS. However, this...