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Dossier #24 // technical exposure assessment

High exposure

Accountants and Auditors

Category: Business & financial · SOC 13-2011.00 · Industry: Financial services

AI Exposure (AI-estimated)

53/100
increased by +3.0 vs last

Moderate exposure

Last updated

3 Oct 2026

19 hours ago · sources: BLS OES (approx) · O*NET

Evidence

4 sources

30 core tasks shown

Verdict

Accountants and Auditors High exposure: 10 of 30 core tasks show high task automation potential : exposure 53/100 (moderate exposure).

No model has published evidence mapped to this occupation yet - the score comes from generic task assessment.

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Score breakdown

Why this score?

Every component is stored with the score row and can be recomputed from the evidence table.

AI Exposure (composite)53/100

Methodology 2026-09-a · score v1.0 · input hash bb1538ff2f888ecb

AI capability exposure75/100

Strength of current models on the capabilities this job's tasks require.

Task automation potential82/100

Task-level exposure, weighted by task importance. A component of the headline, not the headline itself.

Observed AI adoption0/100

Evidence that AI is actually being used for this work.

Labour-market signal0/100

Observed changes in postings, employment or earnings.

Evidence strength61/100

Quantity and source quality of the evidence behind the score.

4 evidence item(s) contribute. Calculated 19 hours ago. 3 Oct 2026 UTC.

Overview

Examine, analyze, and interpret accounting records to prepare financial statements, give advice, or audit and evaluate statements prepared by others. Install or advise on systems of recording costs or other financial and budgetary data.

Employment

≈1,400,000

approx. BLS OES

Median wage

≈$79,000

approx. BLS OES

Tasks tracked

30

linked to this occupation

Employment and wage values are approximate reference figures from the BLS Occupational Employment and Wage Statistics programme, stored with an approximation flag. Verify against the O*NET record and BLS before quoting them.

Tasks

Task-level automation exposure

Core tasks only. Exposure describes how much of the task output current AI can produce or substantially assist - not whether the task disappears. Secondary shared-baseline edges are hidden until per-occupation curation is complete.

Evidence

Evidence trail

4 attributed item(s). Confidence reflects study design: randomised and production deployments score higher than platform observations, which score higher than projections.

  1. researchincreasesconfidence 82/100 · magnitude 7424 Aug 2023

    Using O*NET task descriptions scored by GPT-4, the authors estimate that about 80% of the US workforce could have at least 10% of their tasks affected by large language models, and about 19% could see at least 50% of their tasks affected.

    This is a *capability and exposure* estimate produced by having a model rate task descriptions — not a measurement of employment change. It is the most-cited exposure figure in the field and is included here as an exposure input, weighted accordingly.

    Source: Eloundou, Manning, Mishkin & Rock — GPTs are GPTs (arXiv:2303.10130) · Updated 24 Aug 2023

  2. researchdecreasesconfidence 78/100 · magnitude 4513 May 2024

    Estimating that only a small share of tasks are currently cost-effective to automate, the paper projects total-factor-productivity gains of no more than about 0.66% over ten years, with limited aggregate labour-demand effects.

    Included as a counterweight. Exposure — even high task exposure — does not imply large aggregate job loss, because adoption depends on cost, reliability, regulation and complementary investment. This evidence lowers the labour-market component rather than capability.

    Source: Acemoglu — The Simple Macroeconomics of AI (NBER Working Paper 32487) · Updated 13 May 2024

  3. researchincreasesconfidence 78/100 · magnitude 521 Apr 2021

    The authors construct an AI Occupational Exposure Index by linking 10 AI application categories to 52 O*NET abilities, finding that high-exposure occupations are more common in high-wage, high-education industries.

    Important because it establishes the *direction* of exposure: much AI exposure sits in high-skill work rather than routine manual work. Included here as a methodology reference and an exposure input.

    Source: Felten, Raj & Seamans — Occupational, industry, and geographic exposure to artificial intelligence (Strategic Management Journal) · Updated 1 Apr 2021

  4. researchincreasesconfidence 70/100 · magnitude 5614 Jan 2024

    Using an AI exposure index, the IMF estimates that around 40% of global employment and around 60% of employment in advanced economies is exposed to AI, with exposure concentrated in high-skill occupations.

    A projection-based exposure estimate across countries. It is a scenario measure, not an observed outcome, and is weighted as such in this index.

    Source: IMF — Gen-AI: Artificial Intelligence and the Future of Work · Updated 14 Jan 2024

Historical trend

Exposure over time

Backcast series: recomputed at quarterly checkpoints using only the models and evidence published by each date.

Accountants and Auditors AI exposure backcast, quarterly from 2021Reconstructed exposure series with 23 checkpoints. Current value 53 out of 100. 5 observed snapshots recorded since tracking began.1000502021-01-012026-07-010339
Score · 23 points · 2021-01-01 to 2026-07-01

Reconstruction, not measurement. 5 observed daily snapshot(s) exist for this occupation; the earlier part of the curve is derived by applying the current methodology to the model releases and published evidence available at each past date.

Recent events

Signals affecting this occupation

  1. Occupation score change
    IMPACT 30

    accountant exposure increased 3.0 points

    AI Exposure Score moved from a previous calculation to 53/100 under methodology v1.0. 4 evidence item(s) contributed.

    Verified signalConfidence:60 · moderateVerified by AIKillsWhat
  2. Research published
    IMPACT 40

    Where Scientific Search Agents Fail: Decision-Checkpoint Auditing of Exposure and Inspection Attempts

    arXiv:2609.38670v1 Announce Type: new Abstract: Final-answer accuracy does not reveal whether a scientific-search agent failed to encounter a target paper, attempt to inspect it, or return an accepted answer after inspection. We introduce decision checkpoints that record observations and tool actions without benchmark labels during inference, then join target identities and evaluator labels to assign outcome categories from recorded events. Across five conditions on 540 answerable AutoResearchBench Deep questions in a fixed, target-enriched environment, keyword search achieves 24.6\% accuracy,

    Labor researchConfidence:74 · moderateVerified by AIKillsWhat
  3. Research published
    IMPACT 40

    OpenAI-HuggingFace: A Reproduction & Lessons for Alignment Testing

    arXiv:2609.35799v1 Announce Type: new Abstract: In July 2026, OpenAI's agents coordinated over channels outside their intended environment to breach Hugging Face's secured infrastructure. Could existing alignment testing practices have foreseen this incident? If not, what needs to change? We explore these questions. First, we identify the misaligned behaviors that caused this incident. Then, we show how to elicit these behaviors from publicly available models manually and that auditing agents can do the same if given a large compute budget. Based on our results, we propose directions to improv

    Labor researchConfidence:74 · moderateVerified by AIKillsWhat
  4. Research published
    IMPACT 45

    Macroeconomic gains from AI are likely modest over a decade

    Estimating that only a small share of tasks are currently cost-effective to automate, the paper projects total-factor-productivity gains of no more than about 0.66% over ten years, with limited aggregate labour-demand effects.

    Labor researchConfidence:78 · moderateVerified by AIKillsWhat
  5. Research published
    IMPACT 56

    About 40% of global employment is exposed to AI, 60% in advanced economies

    Using an AI exposure index, the IMF estimates that around 40% of global employment and around 60% of employment in advanced economies is exposed to AI, with exposure concentrated in high-skill occupations.

    Labor researchConfidence:70 · moderateVerified by AIKillsWhat
  6. Research published
    IMPACT 74

    LLMs affect at least 10% of tasks for about 80% of US workers

    Using O*NET task descriptions scored by GPT-4, the authors estimate that about 80% of the US workforce could have at least 10% of their tasks affected by large language models, and about 19% could see at least 50% of their tasks affected.

    Labor researchConfidence:82 · highVerified by AIKillsWhat
  7. Research published
    IMPACT 52

    AI Occupational Exposure Index built from 10 linked electronic advances

    The authors construct an AI Occupational Exposure Index by linking 10 AI application categories to 52 O*NET abilities, finding that high-exposure occupations are more common in high-wage, high-education industries.

    Labor researchConfidence:78 · moderateVerified by AIKillsWhat

Related

Related Occupations

Occupations sharing major SOC group (13) with Accountants and Auditors.

faq

Frequently Asked Questions

Common questions regarding Accountants and Auditors and AI exposure.

Will AI replace Accountants and Auditors?

Current AI models show an exposure score of 53/100 for Accountants and Auditors. This measures technical capability to assist or automate specific tasks rather than predicted immediate job loss. Moderate exposure reflects assistance in routine information-handling while core responsibilities require human judgment.

Which tasks in Accountants and Auditors have the highest AI exposure?

The most exposed tasks for Accountants and Auditors include "Process invoices for payment." (80% exposure) and "Compute taxes owed and prepare tax returns, ensuring compliance with payment, reporting, or other tax requirements." (78% exposure).

What aspects of Accountants and Auditors can AI not do yet?

Tasks with the lowest AI exposure for Accountants and Auditors include "Examine inventory to verify journal and ledger entries." (10% exposure) and "Inspect cash on hand, notes receivable and payable, negotiable securities, and canceled checks to confirm records are a…" (10% exposure). These responsibilities typically require physical dexterity, licensed human accountability, or complex interpersonal navigation.

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Notice: All ratings shown are AI-estimated technical exposure scores measuring technical capabilities across O*NET task statements, not predicted job loss. Contains information from O*NET 31.0 by the U.S. Department of Labor, ETA, used under CC BY 4.0.