Bookkeeping, Accounting, and Auditing Clerks

Office and Administrative Support Occupations

O*NET-SOC code: 43-3031.00

Compute, classify, and record numerical data to keep financial records complete. Perform any combination of routine calculating, posting, and verifying duties to obtain primary financial data for use in maintaining accounting records. May also check the accuracy of figures, calculations, and postings pertaining to business transactions recorded by other workers.

Data source: BLSPublished: 2026-08
Very high· relative
LowFour relative bandsVery high
Group-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
Source dataset (XLSX download)
Data source: AnthropicPublished: 2026-03
0.310
0.000Range of values carried here0.745
Scale, 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
Source dataset (CSV download)
Data source: ILOPublished: 2025
0.49–0.64· 2 ISCO-08 groups
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
Source dataset (PDF download)

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.

ILO value for each linked ISCO-08 group

ISCO-08 3313Accounting Associate Professionals0.49
ISCO-08 4311Accounting and Bookkeeping Clerks0.64

Task-level exposure

Exposed tasks only

30 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
2 rated tasks are not in the O*NET 31.0 task list; their scores are kept as published for O*NET 27.2.

Source: OpenAI "GPTs are GPTs" exposure rubric
Release: gh-main-0471612
License: MIT License, Copyright (c) 2024 OpenAI

Task (O*NET 20.1)	Claude.aiRaw / share %	APIRaw / share %
Classify, record, and summarize numerical and financial data to compile and keep financial records, using journals and ledgers or computers. 43-3031.00	0.050130.3	0.080859.9
Perform financial calculations, such as amounts due, interest charges, balances, discounts, equity, and principal. 43-3031.00	0.035421.4	0.00584.3
Compile statistical, financial, accounting, or auditing reports and tables pertaining to such matters as cash receipts, expenditures, accounts payable and receivable, and profits and losses. 43-3031.00	0.033720.4	0.023817.7
Compile budget data and documents, based on estimated revenues and expenses and previous budgets. 43-3031.00	0.01338.1	0.00231.7
Operate computers programmed with accounting software to record, store, and analyze information. 43-3031.00	0.00955.8	0.00745.5
Calculate, prepare, and issue bills, invoices, account statements, and other financial statements according to established procedures. 43-3031.00	0.00684.1	—0
Compute deductions for income and social security taxes. 43-3031.00	0.00442.7	—0
Reconcile records of bank transactions. 43-3031.00	0.00382.3	0.00725.3
Prepare and process payroll information. 43-3031.00	0.00221.3	0.00181.3
Perform general office duties, such as filing, answering telephones, and handling routine correspondence. 43-3031.00	0.00211.3	0.00221.6
Debit, credit, and total accounts on computer spreadsheets and databases, using specialized accounting software. 43-3031.00	0.00211.3	—0
Calculate costs of materials, overhead, and other expenses, based on estimates, quotations and price lists. 43-3031.00	0.00171.0	—0
Access computerized financial information to answer general questions as well as those related to specific accounts.	—0	0.00352.6
Show 3 more tasks ▾Show less ▴
Not observed on any surface — 17 task(s) — These tasks have no row in the source for this release. The 0 in the share row is a display-stage composition ratio; absence is what the — in the raw row states.
Check figures, postings, and documents for correct entry, mathematical accuracy, and proper codes.	—0	—0
Comply with federal, state, and company policies, procedures, and regulations.	—0	—0
Code documents according to company procedures.	—0	—0
Operate 10-key calculators, typewriters, and copy machines to perform calculations and produce documents.	—0	—0
Reconcile or note and report discrepancies found in records.	—0	—0
Receive, record, and bank cash, checks, and vouchers.	—0	—0
Match order forms with invoices, and record the necessary information.	—0	—0
Prepare bank deposits by compiling data from cashiers, verifying and balancing receipts, and sending cash, checks, or other forms of payment to banks.	—0	—0
Calculate and prepare checks for utilities, taxes, and other payments.	—0	—0
Compare computer printouts to manually maintained journals to determine if they match.	—0	—0
Prepare trial balances of books.	—0	—0
Monitor status of loans and accounts to ensure that payments are up to date.	—0	—0
Transfer details from separate journals to general ledgers or data processing sheets.	—0	—0
Complete and submit tax forms and returns, workers' compensation forms, pension contribution forms, and other government documents.	—0	—0
Maintain inventory records.	—0	—0
Perform personal bookkeeping services.	—0	—0
Prepare purchase orders and expense reports.	—0	—0

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
Check figures, postings, and documents for correct entry, mathematical accuracy, and proper codes. O*NET Task ID 2486	1.0
Operate computers programmed with accounting software to record, store, and analyze information. O*NET Task ID 2487	1.0
Debit, credit, and total accounts on computer spreadsheets and databases, using specialized accounting software. O*NET Task ID 2489	1.0
Classify, record, and summarize numerical and financial data to compile and keep financial records, using journals and ledgers or computers. O*NET Task ID 2490	1.0
Code documents according to company procedures. O*NET Task ID 2493	1.0
Operate 10-key calculators, typewriters, and copy machines to perform calculations and produce documents. O*NET Task ID 2495	1.0
Perform financial calculations, such as amounts due, interest charges, balances, discounts, equity, and principal. O*NET Task ID 2497	1.0
Perform general office duties, such as filing, answering telephones, and handling routine correspondence. O*NET Task ID 2498	1.0
Calculate and prepare checks for utilities, taxes, and other payments. O*NET Task ID 2501	1.0
Compare computer printouts to manually maintained journals to determine if they match. O*NET Task ID 2502	1.0
Reconcile records of bank transactions. O*NET Task ID 2503	1.0
Prepare trial balances of books. O*NET Task ID 2504	1.0
Transfer details from separate journals to general ledgers or data processing sheets. O*NET Task ID 2506	1.0
Calculate costs of materials, overhead, and other expenses, based on estimates, quotations and price lists. O*NET Task ID 2508	1.0
Match order forms with invoices, and record the necessary information. O*NET Task ID 2509	1.0
Compute deductions for income and social security taxes. O*NET Task ID 2513	1.0
Prepare purchase orders and expense reports. O*NET Task ID 2514	1.0
Comply with federal, state, and company policies, procedures, and regulations. O*NET Task ID 2488	0.5
Calculate, prepare, and issue bills, invoices, account statements, and other financial statements according to established procedures. O*NET Task ID 2491	0.5
Compile statistical, financial, accounting, or auditing reports and tables pertaining to such matters as cash receipts, expenditures, accounts payable and receivable, and profits and losses. O*NET Task ID 2492	0.5
Access computerized financial information to answer general questions as well as those related to specific accounts. O*NET Task ID 2494	0.5
Reconcile or note and report discrepancies found in records. O*NET Task ID 2496	0.5
Prepare bank deposits by compiling data from cashiers, verifying and balancing receipts, and sending cash, checks, or other forms of payment to banks. O*NET Task ID 2499	0.5
Receive, record, and bank cash, checks, and vouchers. O*NET Task ID 2500	0.5
Monitor status of loans and accounts to ensure that payments are up to date. O*NET Task ID 2505	0.5
Compile budget data and documents, based on estimated revenues and expenses and previous budgets. O*NET Task ID 2507	0.5
Complete and submit tax forms and returns, workers' compensation forms, pension contribution forms, and other government documents. O*NET Task ID 2510	0.5
Maintain inventory records. O*NET Task ID 2511	0.5
Perform personal bookkeeping services. O*NET Task ID 2512	0.5
Prepare and process payroll information. O*NET Task ID 18561	0.5
Show 20 more tasks ▾Show less ▴

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 (28)

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
Check figures, postings, and documents for correct entry, mathematical accuracy, and proper codes.	Core
Operate computers programmed with accounting software to record, store, and analyze information.	Core
Comply with federal, state, and company policies, procedures, and regulations.	Core
Debit, credit, and total accounts on computer spreadsheets and databases, using specialized accounting software.	Core
Classify, record, and summarize numerical and financial data to compile and keep financial records, using journals and ledgers or computers.	Core
Code documents according to company procedures.	Core
Access computerized financial information to answer general questions as well as those related to specific accounts.	Core
Operate 10-key calculators, typewriters, and copy machines to perform calculations and produce documents.	Core
Reconcile or note and report discrepancies found in records.	Core
Perform financial calculations, such as amounts due, interest charges, balances, discounts, equity, and principal.	Core
Perform general office duties, such as filing, answering telephones, and handling routine correspondence.	Core
Receive, record, and bank cash, checks, and vouchers.	Core
Match order forms with invoices, and record the necessary information.	Core
Calculate, prepare, and issue bills, invoices, account statements, and other financial statements according to established procedures.	Supplemental
Compile statistical, financial, accounting, or auditing reports and tables pertaining to such matters as cash receipts, expenditures, accounts payable and receivable, and profits and losses.	Supplemental
Prepare bank deposits by compiling data from cashiers, verifying and balancing receipts, and sending cash, checks, or other forms of payment to banks.	Supplemental
Calculate and prepare checks for utilities, taxes, and other payments.	Supplemental
Compare computer printouts to manually maintained journals to determine if they match.	Supplemental
Reconcile records of bank transactions.	Supplemental
Prepare trial balances of books.	Supplemental
Monitor status of loans and accounts to ensure that payments are up to date.	Supplemental
Transfer details from separate journals to general ledgers or data processing sheets.	Supplemental
Compile budget data and documents, based on estimated revenues and expenses and previous budgets.	Supplemental
Calculate costs of materials, overhead, and other expenses, based on estimates, quotations and price lists.	Supplemental
Complete and submit tax forms and returns, workers' compensation forms, pension contribution forms, and other government documents.	Supplemental
Maintain inventory records.	Supplemental
Prepare purchase orders and expense reports.	Supplemental
Prepare and process payroll information.	Supplemental

Anthropic, "What work can robots do?"2026-09

0.07/ 3· Robot exposure index

0 none3 unstructured settings

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.

Source dataset

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
Operate 10-key calculators, typewriters, and copy machines to perform calculations and produce documents.	E1 purpose-built robot settings
Receive, record, and bank cash, checks, and vouchers.	E1 purpose-built robot settings
Prepare bank deposits by compiling data from cashiers, verifying and balancing receipts, and sending cash, checks, or other forms of payment to banks.	E1 purpose-built robot settings

Employment outlook (BLS)

Employment, 2025: 1.5M
Projected employment, 2035: 1.4M
Change (2025–35): -5.6%
Median annual wage, 2025: $50,670
Typical education needed for entry: Some college, no degree

lowest $30,890median wage across 825 detailed occupations, BLS EP 2025–35highest $559,030

Source: U.S. Bureau of Labor Statistics, Employment Projections 2025–35 — Employment by detailed occupation, 2025 and projected 2035

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
33110	회계 사무원	This occupation is broader	confirmed
33120	경리 사무원	This occupation is broader	confirmed
35120	감사 사무원	This occupation is broader	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 3313Accounting Associate Professionals
ISCO-08 4311Accounting and Bookkeeping Clerks

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 2411.1This occupation is broader
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.
accounting assistantESCO 3313.1This occupation is broader
Accounting assistants record and report ticketing accounting situations to the accountant they work with, verify deposits and prepare daily reports and income. They arrange authorised refund vouchers, maintain the returned check accounts and communicate with ticketing managers concerning any ticketing systems issues.
auditing clerkESCO 4312.1This occupation is broader
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.
billing clerkESCO 4311.1This occupation is broader
Billing clerks create invoices and credit memos, issuing them to customers by all necessary means, and updating customer files. They issue invoices to customers and monthly customer statements, update customer files, process credit memos, enter and submit invoices, etc.
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.
payroll clerkESCO 4313.1This occupation is broader
Payroll clerks manage the time sheets and pay checks of the employees. They make sure the information there is correct. Payroll clerks check overtime, sick days and vacation. They distribute the pay checks.
tax clerkESCO 4312.7Overlapping, not the same
Tax clerks collect financial information in order to prepare accounting and tax documents. They also perform clerical duties.

Source: European Commission, DG EMPL — ESCO API 2026-08-08 (bridge v1.2.1)

License: CC BY 4.0 (EU Reuse Notice)

View original

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
M1213	Assistant / Assistante comptable	This occupation is broader
M1225	Aide-comptable	This occupation is broader
M1227	Gestionnaire de droits et de redevance	This occupation is broader
M1608	Secrétaire comptable	This occupation is broaderprovisional
M1203	Comptable	Overlapping, not the same
M1435	Chargé de tracking vérificateur / Chargée de tracking vérificatrice	Related, not a match

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
4111	Empleados de contabilidad	Same scopeprovisional
3403	Tenedores de libros	This occupation is broaderprovisional

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
72212	Berufe in der Buchhaltung - fachlich ausgerichtete Tätigkeiten	This occupation is broader
72213	Berufe in der Buchhaltung - komplexe Spezialistentätigkeiten	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
263	経理事務員	Same scope

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.

RelatedMay 2025: Brookings retraining analysis: workers displaced by AI from clerical roles face challenging transitions. TAA participants remained underemployed even 4 years after job loss.
[Source: Brookings Institution]
Directly relatedOct 2024: Brookings (Oct 2024) names bookkeepers among the office and administrative support jobs, a sector with high generative AI exposure and high automation potential, that have long given women without a college degree decent-paying, stable work.
[Source: Brookings 2024 — Generative AI, the American worker]

Sources, licenses and AI Changing Work's modification and translation notices for this page: Credits & sources