AI is reshaping accountancy: from auditor to advisor

The Dutch accountancy sector is at a tipping point. While only 9% of firms were using AI in 2024, that figure rose to 41% in 2025. The technology automates routine tasks, speeds up analyses, and forces firms to reconsider their business models. But the advance is not without friction: 27% of Dutch accountants fear that AI undermines professional judgment. And while the sector struggles with a tight labour market and a fragmented regulatory landscape, pressure is growing to keep pace in a global race for efficiency and scale.

The rise of AI is fundamentally changing accountancy, ING writes in an analysis published this week. More and more routine activities are being automated, shifting accountants’ added value away from compliance and reporting toward specialist expertise, data-driven insights, and strategic advice. At the same time, the traditional hourly billing model is coming under pressure, because fewer hours are needed for standard activities.

The strategic challenge for accountancy firms lies not so much in successfully applying AI, but much more in adapting their organisation, services, and business model in time to the new reality created by AI. Firms that successfully make this transition and combine AI with high-quality advisory services can, according to ING, strengthen their competitive position and create new growth opportunities. Organisations that fall behind, by contrast, risk losing their distinctiveness, profitability, and competitiveness.

The AI revolution in numbers: from niche tool to standard practice

The adoption of AI in accountancy has risen explosively. Worldwide, 54% of firms were using the technology, with the Netherlands leading Europe. AI is taking over routine tasks such as invoice recognition and file preparation, significantly increasing productivity: one employee can now manage 40 to 100 files instead of the traditional 40. Yet the sector remains cautious. Only 30% of Dutch accountants believe AI improves audit quality, compared with 53% worldwide. Concerns about errors in data analysis and the erosion of human judgment play a major role. The lack of a harmonised regulatory framework for AI in the sector is also causing concern: two-thirds of respondents are calling for global agreements to limit compliance risks.

From executor to strategic advisor: the new professional skillset

AI is changing not only processes, but also the role of the accountant. Routine tasks such as data processing and standard checks are being automated, creating more room for analysis and advice. More than 60% of professionals believe the audit model needs to be fundamentally redesigned in order to fully integrate AI. This means a shift from execution toward strategic advice, with critical thinking, data analysis, and technological knowledge becoming increasingly important.

The biggest bottleneck, however, is the skills shortage: only 28% of organisations feel well prepared to retrain their employees. Without adequate training and guidance, the sector risks facing a structural shortage of experienced professionals.

The economic impact: growth, consolidation, and pressure on fees

The accountancy sector recorded above-average revenue growth of 6.7% in the third quarter of 2025, partly thanks to higher fees caused by the tight labour market. Yet the rise of AI and private equity is forcing the sector to transform. Since 2022, more than €2.7 billion has been invested in acquiring and merging accountancy firms, with private equity financing two-thirds of all transactions. This consolidation wave is being driven by the need for major technology investments and by partners seeking to sell their firms.

Larger firms can therefore achieve economies of scale and operate more efficiently, while smaller firms will have to specialise in order to survive. ING expects the sector to remain tight in 2026, with fee increases of at least 4.5% due to structural staff shortages.