Quarterly Download takeaways: Humans in the lead
Artificial intelligence may be transforming accounting and finance, but the profession’s future won’t be defined by technology alone. It will be defined by the people who know how to use it — and who take responsibility for the results.
That was the central message of the MACPA’s Sept. 18 “Quarterly Download,” which explored the AICPA & CIMA’s RISE2040 initiative and what it means for CPAs navigating an increasingly AI-powered world.
Lexi Weber, CPA, senior manager with the AICPA and CIMA, shared findings from RISE2040, which gathered perspectives from more than 7,500 people in 25 countries. She was followed by a panel discussion moderated by MACPA CEO Rebekah Olson and featuring MACPA Chair Savedra Scott; Matt Schell, managing partner in the national office at Crowe and an MACPA board member; and Janice Stucke, CFO of The Council for Professional Recognition and a former MACPA Board member.
Here are three takeaways every accounting and finance professional should know.
RISE2040 participants identified trust, ethics, and integrity as the profession’s anchor — and potentially a competitive advantage in an AI-saturated world.
As Schell noted, AI can produce remarkably convincing information that is also completely wrong, including non-existent GAAP citations.
That’s why “human in the lead” means more than simply having someone review AI’s work.
“I’m still the preparer,” Schell said. “I’m still accountable for the things that are in there.”
Scott agreed: CPAs must continue to question results, provide context, verify accuracy, and take responsibility for decisions.
AI literacy and technological fluency will be essential, but RISE2040 found that communication, storytelling, collaboration, emotional intelligence, critical thinking, ethical reasoning, and strategic judgment will increasingly differentiate professionals.
That has important implications for talent development. As AI automates some traditional early-career work, firms and organizations must intentionally create new opportunities for young professionals to develop curiosity and judgment.
As Weber put it, “AI doesn’t replace professionals — it elevates them. The real value comes from how you think, decide, and lead.”
Resistance to change — not AI — was identified by RISE2040 participants as the profession’s greatest internal threat.
Schell offered a practical response: Pick one recurring workflow and explore how AI could help with a first draft, information synthesis, contract analysis, or anomaly detection. Then identify the new risks it creates and determine how the time saved can be redirected toward higher-value work.
The larger lesson from RISE2040 is straightforward: Technology will keep advancing. Our challenge is to advance with it while preserving what makes this profession valuable in the first place — trust, judgment, accountability, curiosity, and human connection.
AI may change how we work. Humans still need to lead.
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