The future of the accounting professional:how to prepare to coexist with Artificial Intelligence

Abstract

Today, it is possible to automate processes, save time, and improve the quality of financial information. However, this progress also brings new challenges: accountants must adapt to an increasingly digital world without losing their ethics, judgment, and social responsibility. This article explores how AI is transforming the profession and what new skills accountants need today—from technical to human. It also includes ethical reflections and recommendations for professional training in Costa Rica and Latin America. The conclusion is that AI does not replace accountants; instead, it gives them the opportunity to grow and add even more value.