Accountants and Auditors
Business and Financial Operations Occupations- O*NET-SOC code
- 13-2011.00
Examine, analyze, and interpret accounting records to prepare financial statements, give advice, or audit and evaluate statements prepared by others. Install or advise on systems of recording costs or other financial and budgetary data.
- Data source: BLSPublished: 2026-08
Very high· relative
LowFour relative bandsVery highGroup-level value
Scale, basis and source
Four relative bands (Low / Moderate / High / Very high)
831 detailed occupations in the BLS Employment Projections table. Assigned per National Employment Matrix (NEM) code, so occupations sharing a NEM code carry the same band
- Data source: AnthropicPublished: 2026-03
0.348
0.000Range of values carried here0.745Scale, basis and source
Observed exposure index, 0–1 as published
Mapped onto O*NET tasks
Published per SOC 2018 occupation; every O*NET occupation with the same SOC 2018 code carries this value
- Data source: ILOPublished: 2025
0.51
0.09Range of values carried here0.70Group-level value
Scale, basis and source
Generative AI exposure index, 0–1 as published
Published per ISCO-08 unit group. Linked to this occupation, wholly or in part, by applying U.S. Bureau of Labor Statistics crosswalks (ISCO-08 to 2010 SOC, 2010 SOC to 2018 SOC) as published
What kind of figure this source publishes
The BLS category is a relative rank, not an absolute level, and it is not a first-hand measurement: it groups an occupation's percentile ranks across several published studies into four bands. It is not an employment or wage forecast, not a probability of adoption, and it does not separate automation from augmentation.
Task-level exposure
Show 21 hidden tasks30 rated tasks · 30 tasks with β ≥ 0.5 (100.0%)
β = direct exposure (E1) + 0.5 × exposure when tools are available (E2), per the source repository's definition.
- Source unit: O*NET 27.2 tasks → O*NET 31.0 occupation code
- All rated tasks are in the O*NET 31.0 task list.
- Source
- OpenAI "GPTs are GPTs" exposure rubric
- Release
- gh-main-0471612
- License
- MIT License, Copyright (c) 2024 OpenAI
Tasks of O*NET-SOC 2010 occupations 13-2011.01 Accountants; 13-2011.02 Auditors, linked to this occupation by the O*NET-SOC 2010 to 2019 crosswalk
| Task (O*NET 20.1) | Claude.aiRaw / share % | APIRaw / share % |
|---|---|---|
Analyze business operations, trends, costs, revenues, financial commitments, and obligations to project future revenues and expenses or to provide advice.13-2011.01 | 0.039825.2 | 0.01427.7 |
Develop, implement, modify, and document recordkeeping and accounting systems, making use of current computer technology.13-2011.01 | 0.033221.0 | 0.037320.1 |
Prepare, analyze, and verify annual reports, financial statements, and other records, using accepted accounting and statistical procedures to assess financial condition and facilitate financial planning.13-2011.02 | 0.017110.8 | 0.028515.4 |
Produce up-to-the-minute information, using internal computer systems, to allow management to base decisions on actual, not historical, data.13-2011.02 | 0.01006.3 | 0.024313.1 |
Prepare forms and manuals for accounting and bookkeeping personnel and direct their work activities.13-2011.01 | 0.00815.1 | —0 |
Prepare detailed reports on audit findings.13-2011.02 | 0.00805.1 | 0.00261.4 |
Prepare, examine, or analyze accounting records, financial statements, or other financial reports to assess accuracy, completeness, and conformance to reporting and procedural standards.13-2011.01 | 0.00805.1 | —0 |
Review data about material assets, net worth, liabilities, capital stock, surplus, income, and expenditures.13-2011.02 | 0.00764.8 | 0.040021.6 |
Develop, maintain, and analyze budgets, preparing periodic reports that compare budgeted costs to actual costs.13-2011.01 | 0.00704.4 | 0.00170.9 |
Appraise, evaluate, and inventory real property and equipment, recording information such as the description, value, and location of property.13-2011.01 | 0.00523.3 | 0.00794.3 |
Collect and analyze data to detect deficient controls, duplicated effort, extravagance, fraud, or non-compliance with laws, regulations, and management policies.13-2011.02 | 0.00473.0 | 0.00552.9 |
Establish tables of accounts and assign entries to proper accounts.13-2011.01 | 0.00392.5 | 0.00804.3 |
Examine records and interview workers to ensure recording of transactions and compliance with laws and regulations.13-2011.02 | 0.00312.0 | 0.00955.1 |
Examine and evaluate financial and information systems, recommending controls to ensure system reliability and data integrity.13-2011.02 | 0.00241.5 | 0.00341.8 |
Examine records, tax returns, and related documents pertaining to settlement of decedent's estate. | —0 | 0.00211.1 |
Values in this tab are predicted labels, not observations. Eloundou et al. (2023) published two rating regimes — human raters and GPT-4 — and the β shown here is derived from the GPT-4 rater basis alone; the same task can take a different value under the other regime. The unit and the meaning differ from the observed shares (%) in the other tabs, so do not place them on the same axis.
| Task (O*NET 27.2) | βE1 + 0.5 × E2 |
|---|---|
Prepare detailed reports on audit findings.O*NET Task ID 21505 | 1.0 |
Prepare adjusting journal entries.O*NET Task ID 21515 | 1.0 |
Establish tables of accounts and assign entries to proper accounts.O*NET Task ID 21517 | 1.0 |
Report to management about asset utilization and audit results, and recommend changes in operations and financial activities.O*NET Task ID 21506 | 0.5 |
Collect and analyze data to detect deficient controls, duplicated effort, extravagance, fraud, or non-compliance with laws, regulations, and management policies.O*NET Task ID 21507 | 0.5 |
Inspect account books and accounting systems for efficiency, effectiveness, and use of accepted accounting procedures to record transactions.O*NET Task ID 21508 | 0.5 |
Supervise auditing of establishments, and determine scope of investigation required.O*NET Task ID 21509 | 0.5 |
Confer with company officials about financial and regulatory matters.O*NET Task ID 21510 | 0.5 |
Examine and evaluate financial and information systems, recommending controls to ensure system reliability and data integrity.O*NET Task ID 21511 | 0.5 |
Inspect cash on hand, notes receivable and payable, negotiable securities, and canceled checks to confirm records are accurate.O*NET Task ID 21512 | 0.5 |
Examine records and interview workers to ensure recording of transactions and compliance with laws and regulations.O*NET Task ID 21513 | 0.5 |
Prepare, examine, or analyze accounting records, financial statements, or other financial reports to assess accuracy, completeness, and conformance to reporting and procedural standards.O*NET Task ID 21514 | 0.5 |
Review accounts for discrepancies and reconcile differences.O*NET Task ID 21516 | 0.5 |
Examine inventory to verify journal and ledger entries.O*NET Task ID 21518 | 0.5 |
Analyze business operations, trends, costs, revenues, financial commitments, and obligations to project future revenues and expenses or to provide advice.O*NET Task ID 21519 | 0.5 |
Report to management regarding the finances of establishment.O*NET Task ID 21520 | 0.5 |
Develop, implement, modify, and document recordkeeping and accounting systems, making use of current computer technology.O*NET Task ID 21521 | 0.5 |
Evaluate taxpayer finances to determine tax liability, using knowledge of interest and discount rates, annuities, valuation of stocks and bonds, and amortization valuation of depletable assets.O*NET Task ID 21522 | 0.5 |
Examine whether the organization's objectives are reflected in its management activities, and whether employees understand the objectives.O*NET Task ID 21523 | 0.5 |
Audit payroll and personnel records to determine unemployment insurance premiums, workers' compensation coverage, liabilities, and compliance with tax laws.O*NET Task ID 21524 | 0.5 |
Review taxpayer accounts, and conduct audits on-site, by correspondence, or by summoning taxpayer to office.O*NET Task ID 21525 | 0.5 |
Compute taxes owed and prepare tax returns, ensuring compliance with payment, reporting, or other tax requirements.O*NET Task ID 21526 | 0.5 |
Advise clients in areas such as compensation, employee health care benefits, the design of accounting or data processing systems, or long-range tax or estate plans.O*NET Task ID 21527 | 0.5 |
Represent clients before taxing authorities and provide support during litigation involving financial issues.O*NET Task ID 21528 | 0.5 |
Direct activities of personnel engaged in filing, recording, compiling, and transmitting financial records.O*NET Task ID 21529 | 0.5 |
Conduct pre-implementation audits to determine if systems and programs under development will work as planned.O*NET Task ID 21530 | 0.5 |
Develop, maintain, or analyze budgets, preparing periodic reports that compare budgeted costs to actual costs.O*NET Task ID 21531 | 0.5 |
Prepare, analyze, or verify annual reports, financial statements, and other records, using accepted accounting and statistical procedures to assess financial condition and facilitate financial planning.O*NET Task ID 21532 | 0.5 |
Process invoices for payment.O*NET Task ID 21533 | 0.5 |
Review data about material assets, net worth, liabilities, capital stock, surplus, income, or expenditures.O*NET Task ID 21534 | 0.5 |
β = E1 + 0.5 × E2 · E1 = tasks where direct LLM access alone cuts time by at least 50%, E2 = tasks where software built on top of an LLM cuts time by at least 50%. Values take only 0 / 0.5 / 1.0.
Data sources & licenses — O*NET®, Anthropic Economic Index, Eloundou et al. (2023): see full notices on the Credits page
All O*NET 31.0 task statements (30)
All O*NET 31.0 task statements for this occupation (English, as published; task type core or supplemental). Exposure values are not listed here; they are in the table above, next to each task statement as worded in the O*NET version each source used.
| Task (O*NET 31.0) | Type |
|---|---|
| Prepare detailed reports on audit findings. | Core |
| Report to management about asset utilization and audit results, and recommend changes in operations and financial activities. | Core |
| Collect and analyze data to detect deficient controls, duplicated effort, extravagance, fraud, or non-compliance with laws, regulations, and management policies. | Core |
| Inspect account books and accounting systems for efficiency, effectiveness, and use of accepted accounting procedures to record transactions. | Core |
| Supervise auditing of establishments, and determine scope of investigation required. | Core |
| Confer with company officials about financial and regulatory matters. | Core |
| Examine and evaluate financial and information systems, recommending controls to ensure system reliability and data integrity. | Core |
| Inspect cash on hand, notes receivable and payable, negotiable securities, and canceled checks to confirm records are accurate. | Core |
| Examine records and interview workers to ensure recording of transactions and compliance with laws and regulations. | Core |
| Prepare, examine, or analyze accounting records, financial statements, or other financial reports to assess accuracy, completeness, and conformance to reporting and procedural standards. | Core |
| Prepare adjusting journal entries. | Core |
| Review accounts for discrepancies and reconcile differences. | Core |
| Establish tables of accounts and assign entries to proper accounts. | Core |
| Examine inventory to verify journal and ledger entries. | Core |
| Analyze business operations, trends, costs, revenues, financial commitments, and obligations to project future revenues and expenses or to provide advice. | Core |
| Report to management regarding the finances of establishment. | Core |
| Develop, implement, modify, and document recordkeeping and accounting systems, making use of current computer technology. | Core |
| Evaluate taxpayer finances to determine tax liability, using knowledge of interest and discount rates, annuities, valuation of stocks and bonds, and amortization valuation of depletable assets. | Core |
| Examine whether the organization's objectives are reflected in its management activities, and whether employees understand the objectives. | Core |
| Audit payroll and personnel records to determine unemployment insurance premiums, workers' compensation coverage, liabilities, and compliance with tax laws. | Core |
| Review taxpayer accounts, and conduct audits on-site, by correspondence, or by summoning taxpayer to office. | Core |
| Compute taxes owed and prepare tax returns, ensuring compliance with payment, reporting, or other tax requirements. | Core |
| Advise clients in areas such as compensation, employee health care benefits, the design of accounting or data processing systems, or long-range tax or estate plans. | Core |
| Represent clients before taxing authorities and provide support during litigation involving financial issues. | Core |
| Direct activities of personnel engaged in filing, recording, compiling, and transmitting financial records. | Core |
| Conduct pre-implementation audits to determine if systems and programs under development will work as planned. | Core |
| Develop, maintain, or analyze budgets, preparing periodic reports that compare budgeted costs to actual costs. | Core |
| Prepare, analyze, or verify annual reports, financial statements, and other records, using accepted accounting and statistical procedures to assess financial condition and facilitate financial planning. | Core |
| Process invoices for payment. | Core |
| Review data about material assets, net worth, liabilities, capital stock, surplus, income, or expenditures. | Core |
0.02/ 3· Robot exposure index
Scale, basis and source
Each physical task is graded 0–3 by the setting in which robots that have been deployed, sold or demonstrated could do it (0 none · 1 purpose-built robot settings such as a fenced machine cell or a bottling line · 2 structured facilities such as a hospital pharmacy or a container port · 3 unstructured settings such as a private home or a construction site), and the grades are averaged by share of working time
Physical tasks among this occupation's O*NET 29.3 tasks
Anthropic estimated the grades and time shares with Claude Opus 5 using web search, as of 2026.
The robot exposure index is a different measure from the AI exposure figures on this site and cannot be added to or compared with them. It does not measure actual adoption or cost, and 0 also covers occupations with no physical tasks.
Tier of each physical task
Robot environment tiers (E0–E3)
E0 noneDetails
Rated not doable by robots that have been deployed, sold or demonstrated, even in a purpose-built setting
E1 purpose-built robot settingsDetails
Rated doable in a setting built around the machine, such as a fenced machine cell or a bottling line
E2 structured facilitiesDetails
Rated doable in a human work facility that an institution keeps to a working standard, such as a hospital pharmacy or a container port
E3 unstructured settingsDetails
Rated doable in a setting that no institution keeps to a working standard, such as a private home or a construction site
Only tasks classified as physical are listed; other tasks have no tier in the source.
| Task (O*NET 29.3) | Robot environment tier |
|---|---|
| Examine inventory to verify journal and ledger entries. | E2 structured facilities |
Occupation information
Employment outlook (BLS)
- Employment, 2025
- 1.6M
- Projected employment, 2035
- 1.7M
- Change (2025–35)
- +5%
- Median annual wage, 2025
- $83,680
- Typical education needed for entry
- Bachelor's degree
Korea classification links (KSCO)
Links from the current release of the Korea Occupation Direct Crosswalk v1.1, made by AI Changing Work. Relation values are read from the O*NET-SOC occupation side.
| KSCO code | KSCO title | Relation | Status |
|---|---|---|---|
| 28120 | 회계사 | Same scope | confirmed |
Relation and status definitions(kr-direct v1.1)
ILO occupational description
AI Changing Work links the ISCO-08 unit groups below to this occupation by applying the U.S. Bureau of Labor Statistics crosswalks (2018 SOC to 2010 SOC, 2010 SOC to ISCO-08) as published, without case-by-case selection; each link may be whole or partial.
- ISCO-08 2411Accountants
The definition, tasks and examples below are the ILO's description of that unit group, not of this occupation.
Accountants plan, organize and administer accounting systems for individuals and establishments. Some occupations classified here examine and analyse the accounting and financial records of individuals and establishments to ensure accuracy and compliance with established accounting standards and procedures.
Tasks
- (a) advising on, planning and installing budgetary, accounts controlling and other accounting policies and systems;
- (b) preparing and certifying financial statements for presentation to management, shareholders and statutory or other bodies;
- (c) preparing tax returns, advising on taxation problems and contesting disputed claims before tax officials;
- (d) preparing or reporting on profit forecasts and budgets;
- (e) conducting financial investigations in such matters as suspected fraud, insolvency and bankruptcy;
- (f) auditing accounts and bookkeeping records;
- (g) conducting investigations and advising management on financial aspects of productivity, stockholdings, sales, new products, etc.;
- (h) devising and controlling a system to determine unit cost of products and services.
Example occupations
Accountant · Auditor · Certified accountant · Chartered accountant · Financial controller · Insolvency trustee · Management accountant · Tax accountant
Sources: ILO ISCO-08 — details: Credits
ESCO occupational vocabulary
Each entry below is matched to this occupation in the published ESCO-O*NET Crosswalk (version 1, 2022). The match types are that crosswalk's; the wording is AI Changing Work's.
- accountantESCO 2411.1Same scope
Accountants review and analyse financial statements, budgets, financial reports, and business plans in order to check for irregularities resulting from error or fraud, and provide their clients with financial advice in matters such as financial forecasting and risk analysis. They may audit financial data, resolve insolvency cases, prepare tax returns and provide other tax-related advice in reference to current legislation.
- accounting analystESCO 2411.1.1This occupation is broader
Accounting analysts evaluate the financial statements of clients, usually companies, which include the income sheet, the balance sheet, the statement of cash flows and additional notes to other financial statements. They interpret and implement new accounting systems and accounting procedures and will analyse and determine if the proposed systems conform to accounting regulations and meet user information requirements.
- audit supervisorESCO 2411.1.2This occupation is broader
Audit supervisors oversee audit staff, planning and reporting, and review the audit staff's automated audit work papers to ensure compliance with the company's methodology. They prepare reports, evaluate general auditing and operating practices, and communicate findings to the superior management.
- bookkeeperESCO 3313.2This occupation is broader
Bookkeepers record and assemble the day-to-day financial transactions of an organisation or company, consisting usually of sales, purchases, payments and receipts. They ensure all financial transactions are documented in the appropriate (day) book and general ledger, and that they are balanced out. Bookkeepers prepare the recorded books and ledgers with financial transactions for an accountant to then analyse balance sheets and income statements.
- financial auditorESCO 2411.1.7This occupation is broader
Financial auditors collect and examine financial data for clients, organisations and companies. They ensure the financial data is properly maintained and free of material misstatements due to error or fraud, that it adds up, and functions legally and effectively. They review lending and credit policies or numbers in databases and documents, evaluate, consult and assist the source of the transaction if necessary. They use their review of the client's financial governance as assurance to give testimony to the shareholders, stakeholders and board of directors of the organisation or company that all is up to par.
- IT auditorESCO 2511.17This occupation is broader
IT auditors perform audits of information systems, platforms, and operating procedures in accordance with established corporate standards for efficiency, accuracy and security. They evaluate ICT infrastructure in terms of risk to the organisation and establish controls to mitigate loss. They determine and recommend improvements in the current risk management controls and in the implementation of system changes or upgrades.
- auditing clerkESCO 4312.1Overlapping, not the same
Auditing clerks collect and examine financial data, such as inventory transactions, for organisations and companies and ensure they are accurate, properly maintained, and that they add up. They review the numbers in databases and documents, evaluate, and consult and assist the source of the transaction if necessary, which includes accountants, managers or other clerks.
- public finance accountantESCO 2411.1.11Overlapping, not the same
Public finance accountants head the treasury department of a governmental institution. They manage the institution's financial administration, expenditure and income generation, and compliance with taxation and other financial legislation. They perform administrative duties to ensure record keeping, develop plans for budget management and perform financial forecasts.
Source: European Commission, DG EMPL — ESCO API 2026-08-08 (bridge v1.2.1)
License: CC BY 4.0 (EU Reuse Notice)
ESCO reuse terms and the modification notice are in Credits.
France classification links (ROME)
AI Changing Work's links between this occupation and ROME 4.0 job profiles, judged with AI models. Relations are read from this occupation's side. Links marked “provisional” were adopted on the judgments of two judges from the same model family (Claude) alone, or by an operator rule applied to their judgments, so they rest on weaker evidence than confirmed links.
| ROME code | ROME title (French) | Relation |
|---|---|---|
| M1202 | Auditeur comptable et financier / Auditrice comptable et financière | This occupation is broader |
| M1203 | Comptable | This occupation is broader |
| M1210 | Commissaire aux comptes | This occupation is broader |
| M1211 | Expert-comptable / Experte-comptable | This occupation is broader |
| K1910 | Commissaire à la Cour des comptes | This occupation is broaderprovisional |
| M1227 | Gestionnaire de droits et de redevance | Related, not a match |
| K1510 | Contrôleur / Contrôleuse du Trésor public | Related, not a matchprovisional |
| M1215 | Contrôleur comptable et financier / Contrôleuse comptable et financière | Related, not a matchprovisional |
Source: France Travail — Répertoire Opérationnel des Métiers et des Emplois (ROME 4.0), version 61, last updated 15 June 2026 (https://www.data.gouv.fr/datasets/repertoire-operationnel-des-metiers-et-des-emplois-rome). Licence Ouverte 2.0.
ROME codes and titles are reproduced unchanged; the links to O*NET-SOC occupations are AI Changing Work's own judgment and are not a France Travail correspondence.
(AI Changing Work link release: fr-direct v1)
Spain classification links (CNO-11)
AI Changing Work's links between this occupation and CNO-11 occupations, judged with AI models. Relations are read from this occupation's side.
| CNO-11 code | CNO-11 title (Spanish) | Relation |
|---|---|---|
| 2611 | Especialistas en contabilidad | Same scopeprovisional |
Source: Instituto Nacional de Estadística (INE), National Classification of Occupations 2011 (CNO-11, Royal Decree 1591/2010) — www.ine.es · Licensed CC BY 4.0. CNO-11 codes and Spanish titles are reproduced unchanged; the links to O*NET occupations are AI Changing Work's own judgment and are not an INE correspondence.
(AI Changing Work link release: es-direct v1)
Germany classification links (KldB)
AI Changing Work's links between this occupation and KldB occupations, judged with AI models. Relations are read from this occupation's side.
| KldB code | KldB title (German) | Relation |
|---|---|---|
| 72243 | Berufe in Wirtschaftsprüfung - komplexe Spezialistentätigkeiten | This occupation is broader |
| 72244 | Berufe in Wirtschaftsprüfung - hoch komplexe Tätigkeiten | This occupation is broader |
| 72304 | Berufe in der Steuerberatung - hoch komplexe Tätigkeiten | This occupation is broaderprovisional |
| 72213 | Berufe in der Buchhaltung - komplexe Spezialistentätigkeiten | Overlapping, not the same |
| 72214 | Berufe in der Buchhaltung - hoch komplexe Tätigkeiten | Overlapping, not the same |
Source: © Statistik der Bundesagentur für Arbeit — Klassifikation der Berufe 2010 – überarbeitete Fassung 2020, https://statistik.arbeitsagentur.de. KldB codes and titles are reproduced unchanged; the links to O*NET occupations are AI Changing Work's own mapping (eigene Zuordnung) and are not a Bundesagentur für Arbeit correspondence.
(AI Changing Work link release: de-direct v1)
Japan classification links (JSCO)
AI Changing Work's links between this occupation and JSCO occupations, judged with AI models. Relations are read from this occupation's side.
| JSCO code | JSCO title (Japanese) | Relation |
|---|---|---|
| 181 | 公認会計士 | This occupation is broader |
| 263 | 経理事務員 | Related, not a match |
Source: Ministry of Internal Affairs and Communications (MIC), Japan Standard Occupational Classification (Dec. 2009, MIC Notification No. 555). JSCO codes and Japanese titles are reproduced unchanged; the links to O*NET occupations are AI Changing Work's own judgment and are not a MIC correspondence.
(AI Changing Work link release: jp-direct v1)
Recent Changes Related to This Occupation
Summaries and relation labels are AI Changing Work's own; check any figures against the linked source.
Directly related Brookings (Oct 2024) finds business and financial operations among the occupational groups with relatively high exposure to generative AI, measured as the share of tasks whose completion time LLMs can cut by 50% or more.
[Source: Brookings 2024 — Generative AI, the American worker]
Sources, licenses and AI Changing Work's modification and translation notices for this page: Credits & sources