Artificial Intelligence is a machine system that is able to perform a cognitive function similar to human things such as learning, perceiving, reasoning and problems solving. It involves the application of algorithms and machine learning to give machines the ability to carry out operations that would typically require human intelligence, such as speech, image, and pattern recognition. The main issues of AI towards the accounting profession are quick adoption of AI technologies has the potential to threaten the foundational elements of accounting procedures and change accountants' roles. This paper explores the impacts of AI in the accounting profession. Three impacts are found which are technological, organisational and environmental. The practitioners need to be prepared and ready to implement AI in the accounting industry in order to sustain their career growth.
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