Imagine asking AI to suggest a few strategies you may have overlooked or to point out a question that could deepen your next client conversation. That is a very different role than a digital intern.
This new skill is called Artificial Intelligence Quotient (AIQ). It is the ability to think with AI, not just using it to automate tasks. AIQ is becoming one of the most important abilities for business leaders to possess today.
Think of AIQ as your ability to work with AI in a way that levels up your thinking. It is not about writing code or becoming a data scientist. It is about knowing how to use AI in real, day-to-day accounting work.
Research from the Massachusetts Institute of Technology shows that people who learn to collaborate with AI improve both speed and accuracy. For example, an accountant might use AI to scan thousands of transactions for unusual patterns, then apply their own judgment to interpret the results. A marketing leader might ask AI for a campaign outline, then refine it with human creativity. In each case, AI is doing the heavy lift, but people are steering the outcome. That is AIQ in action.
What if the real breakthrough with AI is not in tasks, but in thinking?
Moving from task performance to thought partner is what raises the AI stakes for firms. In other words, AIQ matters because it changes how value is delivered.
Compliance work will always be part of the profession, but clients are asking for more. They want advisers who can interpret data, anticipate risks, and point to opportunities. Leaders who build AIQ can deliver that depth in real time, when decisions are being made.
The need could not be more urgent: deadlines are shorter; new rules keep coming; and client expectations keep climbing. AIQ helps turn those demands into opportunities.
Picture an accountant preparing for a client meeting. Instead of digging through articles, they ask AI to pull the latest industry news so they can focus on strategy and advisory conversations. That frees up time for the work clients value most.
The same applies at the leadership level. A managing partner might ask AI to model the impact of a regulatory change on different service lines, then use that analysis to guide strategic planning. Or a leader could use AI to rehearse client conversations, testing how a new idea might land and refining the message before stepping into the room. These are the moments when AI stops being an assistant and starts being a thought partner.
It also matters for talent. Staff who learn to use AI as a thought partner are doing more than finishing tasks more quickly; they are building the skills to think, analyze, and advise. That growth keeps people engaged and helps firms hold on to the next generation of leaders.
When spreadsheets first showed up, they were a niche tool for specialists. Over time, they became a baseline skill every professional needed. The same is true of pivot tables. What once felt advanced is now essential. AIQ is on that same path.
The good news is you can start building your AIQ now.
AIQ is not fixed. You can build it step by step. Start small. Use AI to summarize a document, draft meeting notes, or highlight trends in data. Let the technology take the first pass, then apply your own judgment to finish the work.
Encourage teams to experiment and share what they learn. Make time to ask, “What did AI get right? Where did it fall short?” Those small conversations build trust and skill. Over time, people learn to ask better questions, stress-test answers, and compare results. That is how AIQ gets its start.
As skills grow, the next step is to use AI for exploration. Ask it to surface blind spots, compare options, or point out connections you may not have noticed. Prompts like these stretch thinking and train teams to see AI as part of the decision-making process, not just a shortcut.
Your AIQ will shape how you lead in an AI-powered world. It is not about becoming an expert in every tool. It is about learning how to think with them. Because AI can do more than lighten the load, in the right hands it can change the game.
Curious where you stand with AIQ? Take XcelLabs’ quick AIQ self-assessment and see how your skills stack up.
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. Contact 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.
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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.