The industry will eventually be replaced by ai
Those who hold that view should have not been deeply involved in the core financial work, nor really understood the core logic of the cpc culture。
In combination with the nature of the industry and the boundaries of ai application, there are three ways to understand:
Ai's alternative boundary has always been reduced to low-value duplication of effort rather than professional judgement. Basic data entry, standardized accounting, simple reconciliation of accounts will inevitably be efficiently carried over by ai and smart systems, but the value of core financial and economic work will never depend on the proficiency of the underlying operation, but rather on the judgement of the substance of the business - such as the calibration of accounting for economic operations, the potential risks of tax processing, whether the variation in financial statements is based on business problems or results, and the business risks and coping strategies behind this type of change. This type of judgement, based on expertise and industry experience, provides only complementary analysis, but does not substitute for final decision-making, much less shouldering the responsibility behind it. The logic of phasing out the industry has never been an iterative technology, but an iterative human capacity. In the future, those who will be phased out by the industry are not professionals with qualifications such as the cpc, but rather those who are committed to low-value jobs and refuse to embrace the ai tool. At the moment, good financial and economic practitioners have long used ai as a central tool for improving efficiency and combining professional competencies with technical tools. The competitive dimension of the financial sector is also moving from “manual suffering” to “capacity-based professional + tool-based efficiency”, where core competitiveness can be maintained only by people with both professional judgement and tool application. The development of the kernel in the cpc is a leap in thinking from the executive to the judgement level, not a mere intellectual memory. The cpa training system, which has never been centred on endorsement of the guidelines and recording memory, has been developed through a system of professional expertise to move practitioners away from purely executive work with core competencies of operational judgement, logical interpretation and accountability. Ai can provide a variety of solutions based on algorithms, but it is not able to make matching choices in relation to the actual business landscape of the enterprise, much less explain the logic of decision-making to the management of the operation and go to the bottom of the decision-making process. The ultimate picker, the bearer of responsibility, the interpreter of logic are always human。
In sum, the development of ai is not a loss of value for professional qualifications such as those of the cpa, but rather a continuous expansion of the core value of professional financial and economics - ai, which takes on low-value work, allowing professional practitioners to focus more on high-value judgement, planning, risk management and business support. It is never ai that really determines whether or not the financial and economic operators are industry-based, but whether they have an irreplaceable professional judgement and responsibility。
