Somewhere in the world, a student is writing a last-minute paper using generative AI. Three years ago, this might have come as a surprise. But it’s 2025, and at most universities, it’s nearly expected. Even more surprising, perhaps, is that the paper may be graded by another AI bot. With one click, a professor can now grade hundreds of assignments using a faster, cheaper, and arguably better digital assistant. Bots teaching bots. Bots grading bots. Is this the direction the world is heading? I’m studying to become an accountant, a career long considered a “safe” option in today’s turbulent job market. But as AI continues to evolve, I find myself asking: Is it still safe? One of my professors, a self-proclaimed AI enthusiast, recently conducted a landmark research study on this topic. Following the release of ChatGPT in 2022, he joined more than 300 professors worldwide to see how well the chatbot could perform against their students. The results made headlines: “Students scored an average of 77 percent; ChatGPT managed only 47 percent.” For a moment, accounting seemed secure. However, what stole the headlines for a moment also hid the quieter improvements. On the same day the article was published, OpenAI released GPT-4. Suddenly, AI wasn’t just competing with students from a top-three accounting program. It was passing the dreaded CPA exam and doing so faster and more accurately. AI is already changing accounting, and not just in the classroom. As I finish up a Big 4 internship in the tax division, I’ve seen firsthand how firms are adapting. Internal AI tools are already being used to research new tax laws, access firmwide resources, and model tax scenarios in real time. These technologies aren’t replacing accountants; they’re making us faster and more capable. In audits, AI can flag unusual transactions faster than any intern. And for forecasting? It’s like having a supercharged Excel wizard working 24/7. That’s the upside: speed, efficiency, and cost savings. With fewer hours spent crunching numbers, accountants can focus on strategy, communication, and judgment. For firms, AI offers a scalable edge. For professionals, it can mean more meaningful work and time for strategic initiatives and communication with clients. But there’s a flip side. Automation threatens the entry-level jobs that launch accounting careers. If AI can already pass the CPA, what does that mean for interns, new grads, or even mid-level staff? And what happens if professionals rely too much on these tools? AI can still misinterpret data, fabricate citations, or overlook key context. One mistake in a tax return—or a missed fraud—can have major consequences, as evidenced in recent legal headlines. There are ethical questions, too. Who’s responsible when AI makes a bad call? How do we protect client data? And where’s the line between using AI to help and using it to cheat? Still, I don’t believe AI will replace accountants. But it will replace accountants who don’t learn how to use it. Just like Excel or QuickBooks once revolutionized the field, AI is becoming part of the job description. The best accountants of the future won’t fear AI. They’ll partner with it. So yes, the bots are here. But so are we. If used wisely, AI can make us not just more efficient, but better accountants—not despite it, but because of it.