GEN NEXT: Onyenum Ruth Udoh

I remember when artificial intelligence (AI) was beginning to make its way into the profession. The reaction was fear—fear that it would replace employees, take away opportunities for entry-level staff, and take over the foundational tasks that young professionals like me rely on to learn and grow. Today, that fear hasn’t disappeared; many of my peers still wonder whether AI will shrink opportunities for new accountants, financial analysts, auditors, and others entering the profession. But rather than seeing AI as a threat, I decided to look at it differently: What if AI wasn’t here to replace us but to challenge us to do the parts of our roles that truly matter?

As accounting professionals, our responsibilities are framed by standards that are explicit about the human element of judgment. The Public Company Accounting Oversight Board’s Audit Standard 1105, Audit Evidence, for example, reminds us that the sufficiency and appropriateness of evidence depend on our evaluation, not just on the quantity or sophistication of the data. Similarly, the AICPA’s AU-C 500 and the International Standards on Auditing 500 emphasize that, regardless of how evidence is generated, the auditor must determine its reliability. Legal requirements and professional ethics also make clear that accountability for the audit opinion can’t be delegated to AI.

Understanding this professional guidance has changed how I view AI, especially in audit. I often compare AI to a junior colleague: It can process vast amounts of information, identify unusual journal entries, and flag transactions outside expected ranges in minutes. But just as we wouldn’t sign off on a junior staff member’s work without review, we can’t accept AI’s outputs at face value. Oversight, documentation, and skepticism remain central to our roles—the legal liability remains with us.

As a young professional, I’m entering the profession at a moment when AI is rapidly embedded in audit workflows. While it may seem like a narrowing of my role, I’ve come around to seeing it as a chance to elevate it. Instead of spending hours on repetitive tasks, I can now devote more energy to the critical human functions of auditing: exercising skepticism, making ethical judgments, and ensuring independence. This is where the AICPA’s Code of Professional Conduct and the International Ethics Standards Board for Accountants’ Code of Ethics take on new relevance: Our professional values give meaning to our work.

Therefore, my advice to my peers is simple: Don’t fear AI, but don’t overrely on it either. Your human input is the real value you bring to the table. Treat AI as you would a teammate whose work you’d critically review before signing your name. Be curious about how it functions, be transparent with managers when you don’t understand its reasoning, and be proactive in building the skills AI can’t replicate (e.g., judgment, communication, and integrity). These are the qualities that’ll define our relevance.

Overall, I’ve come to believe that embracing AI isn’t the end of the career ladder. It’s a new rung, one that pushes us to climb higher and build the profession’s future on skills no machine can replicate.