India, Aug. 17 -- Accounting has always been a profession built on evidence, judgement, and accountability. Technology has steadily changed the tools, from spreadsheets and enterprise software to analytics and robotic process automation, but the final call has remained firmly human. Artificial intelligence is beginning to challenge that operating model.

For firms working across audit, tax, and advisory, a domain long dominated by the Big Four and other large professional-services networks, the shift is particularly significant. AI can now examine far larger volumes of transactions and documents, identify anomalies, prepare first-level analysis, and increasingly take on parts of the workflow that once required teams of junior professional...