Artificial intelligence may have been a part of the practitioner and media conversation for several decades, augmented by appearances and features in motion picture events, but it appears that the accounting implications of AI are just emerging as an important force in the landscape. Drilling down to the core concepts of idea, and cutting through the potential hype and over excitement that all too often accompanies a new technology tool, the following definition of AI can be constructed. A working definition that appears appropriate for the purposes of this research is that artificial intelligence is either a suite of programs or individual program that can replicate certain facets of human behavior and engagement in some situations. As artificial intelligence increasingly becomes more sophisticated and able to learn through training protocols, the implications and ramifications of this tool continue to increase. Interesting from a technical perspective, the integration of AI tools throughout the accounting and business landscape also hold potential in the following areas of accounting and attest work.
