NEW YORK, April 28, 2026 (GLOBE NEWSWIRE) — Artificial intelligence is now part of the operational baseline for audit and accounting firms in the United States, with the profession shifting its focus from adoption to oversight, according to a new study from IDC, sponsored by Caseware.
Findings from the global IDC study, The Future of Audit and Accounting in the AI Era, show that 66%* of US firms have already embedded AI into firm strategy, are using it in select functions or have pilot projects underway. 53%* of US firms say they plan to adopt or expand their use of AI technologies within the next two years, indicating continued investment as firms build on existing deployments.
Together, these findings suggest that AI adoption in the US has moved beyond early experimentation and into routine use across the profession.
From adoption to day-to-day use
For many US firms, AI is no longer treated as a discrete initiative. It is increasingly embedded into everyday processes, including data analysis, documentation and large-scale transaction review. As a result, competitive differentiation is shifting. The question is no longer whether firms are using AI, but how effectively it is integrated into workflows and aligned with professional standards.
Audit quality and professional judgment remain central
The research highlights a dual perspective among firms as AI adoption expands.
Across the global study, 53%** of respondents agree or strongly agree that AI can enhance audit quality, reflecting confidence in its ability to improve coverage and identify anomalies more efficiently. In the US, this figure is 63%*, some ten percentage points higher, showing optimism in the US when it comes to AI’s potential to elevate the profession.
At the same time, 36%** of global respondents say AI could risk undermining professional judgment, underscoring the need for careful implementation and oversight. This statistic is identical for US respondents.
Validation expectations are becoming more defined
The study also points to a strong consensus around the need for validating AI outputs.
64%** of global respondents say auditors should always validate AI outputs relied upon in reaching professional conclusions. In the US, this figure is 73%*, making US respondents the most emphatic supporters of AI validation.
This reflects an emerging expectation that AI should support, rather than replace, the auditor’s role, with responsibility for conclusions remaining firmly with the professional.
Critical skills for professionals
As AI becomes more widely used, respondents were asked what skill will become most critical for accounting professionals in an AI-driven world.
In the US, data analysis and interpretation emerges as the priority, cited by 38%* of respondents – five percentage points ahead of the global choice of 33%**. Technology and AI literacy was selected by 28%* of respondents in the US – exactly matching the global figure. There is universal agreement across all markets that an understanding of the potential and capabilities that AI tools can provide is non-negotiable.
“In the US, AI is no longer something firms are piloting on the side. It is being built into how work gets done,” said David Marquis, chief executive officer at Caseware. “This is why Caseware has built the first domain-specific AI platform for assurance and financial reporting – to enable firms’ future growth.”
About the research:
The Future of Audit and Accounting in the AI Era is an IDC study, sponsored by Caseware, based on a December 2025 survey of over 1,000 audit and accounting decision-makers across Australia, Canada, Germany, The Netherlands, the UK & Ireland and the United States.
*IDC Resource Map, Sponsored by Caseware, The Future of Audit and Accounting in the AI Era, #US54483126, April 2026.
**IDC InfoBrief, Sponsored by Caseware, The Future of Audit and Accounting in the AI Era, #US54248126-IB, February 2026.
For more information, visit Caseware.
In the event of media enquiries, please contact: elise.sallis@caseware.com
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