Artificial Intelligence (AI) has changed the landscape of the accounting profession by having a significant impact. AI delivers the ability to process data quickly, identify patterns, and make intelligent decisions, changing the way accountants work. This study aims to analyze the impact of AI on the accounting profession and its implications for their roles and responsibilities. In this study, we explain the basic concepts of AI, such as machine learning, natural language processing, and cognitive computing, and describe how AI is applied in accounting. We identify various benefits of AI in the accounting profession, including increased efficiency and accuracy, real-time data processing, and better analytical capabilities. However, there are also negative impacts that need to be considered, such as the potential for replacing the work of accountants by AI systems, challenges to data privacy and security, and ethical issues that arise. The roles and responsibilities of accountants have also changed. Accountants need to develop new skills, such as understanding technology and interpretive analysis, and have the ability to adapt quickly. Efforts to adapt and develop the professionalism of accountants are the key to facing challenges and optimally utilizing the potential of AI. This study provides insight into the impact of AI on the accounting profession and the importance of understanding the changes that are taking place. This research also encourages further discussion on issues related to AI in accounting. It is hoped that this knowledge can help accountants deal with change and leverage AI technology to increase the efficiency and quality of their work.