Brevy

Will AI replace accountants?

Accountants are "highly exposed" to generative AI according to the International Labour Organization (gradient 3 of 4 on its index): much of the work can be transformed. Exposed does not mean replaced: the ILO concludes that, for most occupations, transformation is the most likely impact. What changes most is preparing financial statements; what changes least is auditing and financial investigations.

ILO reference occupation · Accountants

Highly exposed

Much of the work can be transformed by AI. The job changes clearly, without disappearing.

ILO category: Exposed, gradient 3

What AI changes in the job, task by task

The tasks that produce figures are the most exposed: preparing and certifying financial statements (a score of 0.65 out of 1) or designing a system to cost products and services (0.60). Those that consist of checking and investigating are clearly less exposed: auditing accounts (0.43) and financial investigations into suspected fraud or insolvency (0.42).

  • Preparing and certifying financial statements for presentation to management, shareholders and statutory or other bodies

    Exposed

  • Devising and controlling a system to determine unit cost of products and services

    Exposed

  • Conducting investigations and advising management on financial aspects of productivity, stockholdings, sales, new products, etc.

    Exposed

  • Preparing or reporting on profit forecasts and budgets

    Exposed

  • Preparing tax returns, advising on taxation problems and contesting disputed claims before tax officials

    Low

  • Advising on, planning and installing budgetary, accounts controlling and other accounting policies and systems

    Low

  • Auditing accounts and bookkeeping records

    Low

  • Conducting financial investigations in such matters as suspected fraud, insolvency and bankruptcy

    Low

Source: ILO, Generative AI and Jobs, Working Paper 140, 2025.

Neighbouring jobs

Around accounting, exposure varies widely. Bookkeeping is the most exposed: accounting and bookkeeping clerks sit at the highest level of the index. Financial management is the least exposed, with minimal exposure.

  • Accounting and Bookkeeping Clerks

    Very highly exposed

  • Accounting Associate Professionals

    Moderately exposed

  • Accountants· this job

    Highly exposed

  • Financial Analysts

    Very highly exposed

  • Financial and Investment Advisers

    Highly exposed

  • Finance Managers

    Minimally exposed

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Limits

The ILO index is global: it describes the tasks of the occupation, not the situation of a firm or a country. Its 2025 scores were largely produced by AI models, then checked against a survey of workers and expert panels: they are estimates, not measurements. Opening counts only cover Brevy's catalogue.

Source: Gmyrek, P., Berg, J., Kamiński, K., Konopczyński, F., Ładna, A., Nafradi, B., Rosłaniec, K., Troszyński, M. Generative AI and Jobs: A Refined Global Index of Occupational Exposure. ILO Working Paper 140. Geneva: International Labour Office, 2025. © ILO, CC BY 4.0. https://doi.org/10.54394/HETP0387

This page is an adaptation: categories are regrouped for the table. Notice required by the licence:

This is an adaptation of a copyrighted work of the International Labour Organization (ILO). This adaptation has not been prepared, reviewed or endorsed by the ILO and should not be considered an official ILO adaptation. The ILO disclaims all responsibility for its content and accuracy. Responsibility rests solely with the author(s) of the adaptation.

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