How AI is Shaping the Accountant of Tomorrow: An Invisible Transformation
Amsterdam, woensdag, 19 november 2025.
Almost all Dutch accounting firms now use artificial intelligence—not as a mere add-on, but as a core component of their operations. What stands out most is that AI not only accelerates tasks but also transforms the quality of service: accountants save an average of ten to fifteen hours per week—almost half a working day—by automating routine work. The true power of AI lies not just in efficiency, but in the space it frees up for strategic advisory, client engagement, and risk management. It is no coincidence that by 2025, 85% of firms will already be using at least one AI tool. The accountant’s role is evolving, yet remains essential—from bookkeeper to advisor, delivering greater value, fewer errors, and a sharper eye on financial risks.
The Speed of Transformation: AI as Standard Practice
Almost all Dutch accounting firms now use artificial intelligence—not as an optional feature, but as an integral part of daily operations. According to a November 2025 survey by the Dutch Chamber of Accountants (NOA), 68% of accounting firms already use AI tools for automating financial reporting and bookkeeping [source1]. These figures indicate rapid acceleration: since January 2024, the number of firms using AI for fraud detection and bookkeeping automation has doubled between 2024 and 2025 [source2]. By 2025, it is expected that 85% of firms will use at least one AI tool—a 32% increase compared to 2024 [source2]. This pace of change should not be underestimated: within a few years, AI will be ubiquitous across the profession, from small sole proprietors to large multinationals. The impact is visible in time savings: in the United Kingdom, where a comparable study was conducted, AI use leads to an average 31% time saving on routine tasks—equivalent to nearly nineteen hours per week per firm, roughly half a full-time worker’s week [source3]. While definitive data for the Netherlands is not yet fully available, the UK findings suggest similar savings in the Netherlands. The reality is that AI is no longer a future vision, but a present-day reality fundamentally reshaping how accountants work [source1][source2][source3].
From Bookkeeper to Advisor: The New Role of the Accountant
The shift is not only technological but also professional. The time freed up by automating routine tasks is being reinvested primarily in advisory work and client engagement. According to a study by Xero, conducted in collaboration with Cebr and Censuswide, accountants are using the saved time to deliver work faster, make fewer errors, and create more space for strategic client discussions [source3]. This shift is also confirmed by experts: Dr. Erik Hoekstra from the University of Amsterdam states that the accountant’s role is not being replaced, but evolved—the focus is shifting from bookkeeping to strategic advisory and risk management [source2]. This change is evident in recruitment practices: three-quarters of surveyed firms in the UK report that AI is influencing their hiring; firms are increasingly seeking staff with advisory skills, data expertise, and strong communication abilities in addition to traditional accounting knowledge [source3]. In the Netherlands, this trend is similarly observed: the Dutch Chamber of Accountants (NOA) is focusing on developing skills in data analysis, process automation, and client-centred advisory work as essential for future-proofing the profession [source2]. The result is a professional transformation in which the accountant becomes, more than ever, a trusted advisor to clients—with a sharper eye on financial risks, sustainability, and strategic decisions [source1][source2][source3].
AI in Practice: From Fraud Detection to Accessible Expertise
AI applications have grown into strategic tools across multiple areas. In 2025, 73% of accounting firms with 25 or more employees already use AI-powered fraud detection systems, which achieved a 41% lower error rate in 2024 compared to traditional methods [source2]. These systems can analyse complex financial patterns in hours instead of days, significantly enhancing both the quality and speed of investigations [source2]. Additionally, tools such as Luca—a search engine developed by startup Blocks—help accountants find answers to technical questions faster, save time, and better prepare junior accountants for discussions with senior colleagues [source4]. In a pilot at accounting firm Vermetten, a single chat with Luca saved nearly two hours in preparation and analysis for a complex case [source4]. The tool is not designed to make decisions independently, but to serve as a supportive aid that improves work quality—measured in ‘return on audit quality’ rather than solely on return on investment [source4]. Furthermore, the Dutch government is testing AI systems for automated audit data validation in small and medium-sized enterprises (SMEs) in the Utrecht region as part of a pilot project launched on 10 October 2025 [source2]. These real-world examples demonstrate that AI brings not only efficiency, but also enhanced professional quality and improved access to complex information [source2][source4].
Challenges and Ethics in the AI-Integrated World
Despite the progress, significant challenges remain. The transformation raises concerns about employment, data privacy, and the need for new skills. In October 2025, the Dutch Chamber of Accountants (NOA) issued ethical guidelines for AI use in the sector, effective from 1 January 2026 [source2]. These guidelines respond to growing concerns over data sovereignty: Arthur Jager of Blocks emphasizes that AI must not only boost productivity but also serve as a lever for higher quality, with transparency and trust at its core [source4]. Additionally, criticism has emerged regarding the lack of formal engagement confirmations in audit processes, which increases the risk of legal and professional ambiguity—even though this issue is not directly tied to AI [source1]. The criticism over unclear audit procedures highlights a complex reality where technology and regulation must still be aligned [source1]. Therefore, using AI in accounting requires not only technical competence, but also ethical awareness, legal clarity, and continuous professional development [source2][source4].