The artificial intelligence revolution is here, transforming the way we serve our customers, manage workflows and compete for talent. As we enter 2026, I believe we have reached an important inflection point where accounting leaders are moving from a general focus on investment to achieving ROI, thereby influencing how successful accounting firms operate and compete in the years to come.
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2025 will be remembered as the year when AI truly became an essential part of how organizations operate. We have moved beyond AI simply summarizing information or answering questions, and have witnessed AI systems supporting real decision-making and managing complex, multi-step processes. The rise of agent systems has changed the situation. Deep search capabilities have enabled AI to synthesize complex information, connect the dots between different data sources, and provide actionable insights. This shift has transformed AI from just a useful tool to a true business enabler.
A practical example of this shift can be seen in solutions such as BDO’s Consultative Selling module, where AI agents integrate with our internal systems and real-time data systems to provide professionals with immediate insight into current customer opportunities and issues. This type of integration allows teams to respond faster and more effectively, strengthening customer relationships and improving the quality of work across the organization.
What’s most impressive is how AI is now integrated directly into the systems and workflows we use every day, from CRM platforms and financial reporting tools to customer communications channels and internal knowledge bases. This seamless integration means professionals benefit from AI-driven insights and automation without having to think about it; it’s just part of how the work is done.
Three trends that will define AI in accounting for 2026
Based on what we observe in the market, three key developments will significantly shape our business this year:
- AI-powered sales enablement will become a key differentiator for growth-focused accounting firms. AI will quietly strengthen customer relationships by anticipating needs and matching services precisely. Instead of a generic approach, companies will provide tailored solutions at the right time, building trust and driving consistent growth. Businesses that master this capability will find themselves with closer customer relationships and more predictable revenue streams.
- Agent workflows will become common practice. AI agents will continue to expand their handling of everyday tasks like writing documents, organizing data, and reporting issues, so teams can focus on higher-value work. Professionals will continue to distract themselves from boredom with AI. It’s not just about efficiency: it’s about fundamentally changing what it means to be a professional accountant, allowing practitioners to spend more time on strategic advisory work and less on manipulating data.
- Unified data foundations will set the standard. The industry will prioritize clean, reliable data as the foundation for AI. We will see an industry-wide push toward data standards and collaborative platforms, making it easier for businesses to share information securely and leverage AI for more accurate insights and automation. With reliable, standardized data, AI will pave the way for new levels of performance and decision-making across the profession.
What will separate successful businesses in 2026
The biggest untapped opportunity in accounting is codifying business knowledge. Many companies still have valuable institutional knowledge dispersed in documents and informal know-how. The next step will be to translate policies, methodologies and decision logic into structured formats that AI can apply consistently.
Companies could leverage technologies such as knowledge graphs or automated policy engines to organize and formalize their expertise. For example, by codifying audit procedures and risk assessment criteria into a knowledge graph, AI can help teams identify potential issues more quickly and ensure consistent application of best practices. This not only improves audit quality and risk management, but also makes it easier to onboard new staff and maintain high standards across the organization.
AI is increasingly becoming the invisible infrastructure of businesses, just as cloud and mobile technology did before. The impact is clear: more meaningful human work, less time spent on routine tasks, clearer conversations with customers and a stronger culture of data discipline. The 2026 goal is to enable professionals to focus on what matters most, with AI quietly supporting them in the background.
The message for accounting leaders is simple: 2026 will favor companies that thoughtfully integrate AI into their culture, processes and customer relationships rather than those that simply use it more intensively. The transformation is already underway: how quickly and effectively businesses adapt to lead this transformation will determine their future success.