Leading the Accounting Profession in the AI Era

Practice Forward with XcelLabs

The accounting profession is in the messy middle when it comes to AI: for most it is still niche, for a few others it is baseline. This gives us an open window to be intentional when it comes to the technology and decide, together, how we want to work with AI before habits are locked in.

Artificial intelligence (AI) is already part of accounting work. Many use it to summarize documents or scan large sets of data, but some are starting to use it as a thought partner to explore ideas, pressure-test assumptions, or think through strategy. And that’s where things start to change.

When AI moves beyond automation and into the way we think, the questions get bigger:

• How much do we trust it?
• When do we slow down and question it?
• Where does human judgment fit in all of this?

Right now, the profession is in the messy middle: AI is still niche in most firms and only a few firms consider it a baseline. The next generation will see it as part of the job. For the rest of us, the norms aren’t set yet. That gives us an open window to be intentional. To build trust. To decide, together, how we want to work with AI before the window shuts and habits are locked in.

So, where do we start?

The AI-X Method

AI-X (AI for eXcellence) is focused on building an AI-first profession. One where accountants use AI not just to automate tasks, but to elevate human judgment, leadership, and advisory. It’s an effort to shift how we work, how we think, and how we show up for clients and teams.

At its core, AI-X is about three things:

• AI as a core competency. The next generation of accountants won’t “opt in” to AI. They’ll expect it. Much like Excel, AI will simply be part of how work gets done.
• Humans stay at the center. Even as AI accelerates, independence, accountability, and professional judgment still define accounting work. AI-X reinforces that technology supports, and does not replace, expertise.
• Leadership that evolves with the tools. As AI becomes embedded in daily workflows, the profession needs shared language, expectations, and norms. Without that foundation, habits form in silos and culture emerges by accident.

Where many conversations focus on what the tools can do, AI-X focuses on using AI responsibly, consistently, and confidently inside a profession built on trust.

It’s about helping accountants think with AI, not just use it.

Why This Matters Now

Many accountants are experimenting with AI, and they’re testing features and finding ways to be more efficient. They are forming opinions on their own. That’s a good thing. That’s how learning happens. It’s the habits that are forming that accounting leadership needs to watch.

Once habits set in, they’re hard to unwind. The way we use AI today will form patterns that shape how we use it tomorrow. This is where you, as a leader in the profession, have an opportunity. Not to slow things down, but to help guide what is already happening. You can help staff understand where AI fits, where it doesn’t, and why humans are still at the center of the profession.

Opportunities for State CPA Societies

State CPA societies, such as the PICPA, have always played an important role during periods of change. The AI era is no different. The question is how can societies create the most value now for their members. Here are a few opportunities:

• Creating shared language – Members need words for what they’re experiencing. Language makes uncertainty manageable. It allows us to talk openly about how we’re using AI, where we’re seeing impact, and where we’re more cautious.
• Helping frame expectations – Early signals matter. By reinforcing values like accountability and independence, you can help members understand how AI fits within professional responsibility. This isn’t about limiting innovation, but rather anchoring it.
• Offering guidance that meets the moment – Sharing frameworks, conversations, and learning opportunities can reduce isolation and replace guesswork with shared understanding. It helps members move forward together.

The tools may be new, but the leadership role is not.

Equip the Profession for What Comes Next

You don’t need to be an AI expert to lead in this moment. What matters more is asking good questions, using judgment, and helping people get comfortable working with AI as a thought partner while not handing decisions over to it.

AI isn’t here to replace accountants; it’s to help us lead better at scale. We are in a rare moment in time where we can be intentional about how the profession uses AI, so the work stays human, trusted, and worth standing behind. 

If you would like to hear more from Jody Padar, she will be speaking at the PICPA’s Annual Meeting & Celebration on May 4. Get more information and register today.

Jody Padar, CPA, also known as “The Radical CPA,” is the co-founder of XcelLabs, a training and technology platform that offers solutions to help accountants use AI to build fluency and strategic thinking. Visit XcelLabs for more information.

Backed by the PICPA, XcelLabs is helping CPAs leverage AI to expand advisory capabilities, strengthen firms, and keep the profession future-ready.

Sign up for PICPA's weekly professional and technical updates by completing this form.

Statements of fact and opinion are the author's responsibility alone and do not imply an opinion on the part of the PICPA's officers or members. The information contained herein does not constitute accounting, legal, or professional advice. For actionable advice, you must engage or consult with a qualified professional.