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Global Thought Leaders

The Trusted CPA in an Age of AI

The Trusted CPA in an Age of AI
  • PublishedNovember 4, 2026

Landing page teaser: As AI accelerates financial decisions, CPAs provide the judgment and accountability behind the moments that matter.

For more than a century, the country has turned to certified public accountants (CPAs) when financial complexity meets high stakes.

 In the late 1800s, the U.S. economy was booming and accounting and finance experts were beginning to define what it meant to be a CPA working in the public interest through standardized professional competence and integrity. When the stock market crashed and the Great Depression followed, accounting and finance professionals became involved in efforts that produced greater transparency and accountability.

The country is now at another inflection point. Markets, businesses and technology are moving faster, information arrives from more sources than ever, and much of it is hard to verify. AI can produce an answer in seconds, but it cannot decide what matters, nor sit with you during times of uncertainty.

For a business leader or a family facing a real financial decision, the question is no longer whether the information is available. It is whether it can be trusted and interpreted correctly.

This is when the knowledge and ethics of a CPA matter more than ever.

The Trusted CPA for Today and What Comes Next

Trust is built into the CPA profession. Every CPA earns a license through education, a rigorous exam, and experience and commits to a code of ethics. The audit is a service that only a licensed CPA can perform. When a CPA signs an audit, it means something. 

“The rest of the world doesn’t have to just take someone’s word for it. They can take a CPA’s word for it,” says Wes Bricker, PwC Global Vice Chair – Global Chief Risk and Regulatory Officer and a former member of the American Institute of CPAs board. CPAs, Bricker notes, “commit to a set of behaviors, integrity and ethics that enable them to evaluate circumstances and convey assurance.”

That expertise now reaches further. Digital assets are creating new opportunities and risks. Cybersecurity and new reporting requirements are becoming central business concerns, and the CPA’s work now reaches beyond the financial statement. 

The Trusted CPA, Human in the Lead™

AI can analyze, automate, and accelerate, but accountability, judgment, and responsibility remain human. CPAs ask the hard questions, apply professional skepticism, interpret context, and own the recommendation.

 “The role of the CPA is expanding,” says Mark Koziel, CPA, CGMA, the President and CEO of the American Institute of CPAs. “The profession is developing new frameworks and practices, providing powerful insights in ways that bring confidence and human judgment to new frontiers.”

Financial decisions amid rapid change demand a partner who can turn complexity into clarity. CPAs bring the perspective needed to govern emerging technologies responsibly, and ensure they serve the public interest, creating a foundation that businesses stand on as the systems around them become more intelligent; not as a human in the loop, but as a human in the lead.