Clients back AI in accounting but demand transparency

Karbon has published research on how clients view the use of artificial intelligence by accounting firms, finding strong support for AI alongside demands for greater transparency.

Based on a survey of 350 US business owners and leaders, the report examines how AI is affecting trust in accountant-client relationships. The findings suggest clients broadly accept automation in routine work but still place the greatest value on professional judgment, accountability, and personal relationships.

Resistance to AI use in accounting appears limited. Just 2% of respondents said they were uncomfortable with AI involvement altogether, while 89% said they wanted transparency about where AI is used in their accounting work.

That gap points to a wider issue as firms adopt the technology. Only 21% of accounting firms have a documented AI policy or strategy that formalises how they disclose AI use to clients, according to Karbon.

Trust first

The research suggests AI adoption is not displacing the traditional basis of the accountant-client relationship. Trust was the top reason clients choose an accountant, with 39% of respondents saying it mattered most in their decision-making.

The profession also recorded a Net Promoter Score of +49 in the survey, with 84% of clients rating their accountant an eight or higher on a 10-point scale. Respondents said AI could not replace judgment, knowledge of their business, accountability, or the personal relationship with their adviser.

The findings suggest firms may need to balance efficiency gains from automation with clients' expectations of a human adviser. Clients appear willing to accept software doing more of the basic work, but they still want people to take responsibility for key decisions and sensitive discussions.

Mary Delaney, Chief Executive Officer of Karbon, said the findings showed AI and trust were becoming closely linked in client expectations.

"Accounting has always been built on trust, and that foundation becomes even more valuable as AI adoption accelerates," Delaney said. "Clients expect firms to embrace new technology while continuing to deliver the judgment, transparency, and personal guidance that have always defined great advisors."

Value shift

The study also found that clients do not primarily see AI as a way to get work done faster at a lower cost. Instead, many said AI would become more valuable if accountants used the time saved on routine tasks to provide more strategic advice.

Karbon found that 81% of clients would view their accountant as more valuable if AI handled 90% of routine work and the time saved funded a monthly strategy call. More than half of respondents, 54%, said they would pay more for AI-enabled services such as real-time dashboards and forecasting.

Another 68% said they valued an accountant who was invested in their long-term success, even if that came at the expense of speed. That suggests clients may not reward efficiency alone if it does not lead to closer engagement or more useful advice.

For accounting firms, the findings come as many practices are considering how far to automate repetitive work such as document handling, reconciliations, and basic reporting. The research points to an opportunity to reposition those savings as a route to more advisory work rather than simply a way to reduce internal costs.

Delaney said clients wanted firms to be open about where AI sits within that process and where human expertise remains central.

"AI adoption is quickly becoming an expectation, but so is transparency," Delaney said. "Clients want to understand where AI adds value, where human expertise remains essential, and how the two come together to positively impact their businesses."

Policy gap

The findings also raise questions about governance inside firms. If clients increasingly assume AI is already being used, the absence of a formal policy could become a weakness in communication and risk management.

Documented approaches to disclosure may become more important as firms expand AI tools into areas involving client data, workflow management, and financial insight. A mismatch between client expectations and firm policies could make transparency harder to deliver consistently.

Karbon, which sells practice management software to accounting firms, has been increasing its focus on AI products, including the launch of its practice intelligence agent, Kai. The research was intended to explore how AI use affects trust and client expectations in the profession.

The broader message is that clients appear ready for AI in accounting, but not for an adviser relationship stripped of human judgment. "Efficiency has always been part of the value proposition for AI, but our research shows clients are looking for something bigger," Delaney said. "They want technology to create more opportunities for strategic advice, stronger relationships, and better business outcomes."