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March 5 2024
Deloitte embraces AI: a revolution in accounting
Deloitte is taking a groundbreaking step by conducting all audits in the Netherlands with artificial intelligence (AI) next year. This innovative move highlights the rapid pace at which AI is transforming the accounting sector. According to Gera Hamer, head of the accounting division at Deloitte Netherlands, the integration of AI, such as their generative AI model Headstart, offers significant benefits. This model, based in part on ChatGPT, is designed to assist accountants in auditing against accounting rules and identifying missing elements. Deloitte emphasizes that this AI usage is carefully embedded within the frameworks of responsibility, privacy, information security, and quality.
This development comes at a time when the accounting sector is facing a shortage of accountants, exacerbated by increasing and more complex regulations. Although AI does not directly solve this shortage, it makes the work more attractive and efficient, which could make the sector more appealing to future generations. Internationally, there is an ongoing discussion about the role of AI in accounting audits, with human input still central for now. However, the vision that AI could eventually perform complex assessments such as evaluating a company's continuity is becoming increasingly realistic.
Deloitte's Headstart is now available to all employees within the Dutch office, with a significant increase in usage among accountants. The goal is for all accountants to work with this AI program by the 2025 annual accounts season. This not only illustrates Deloitte's commitment to innovation but also the potential of AI to fundamentally change accounting practices.
The question remains how this technological advancement will affect the relationship between accountants and their clients, and whether it will eventually lead to changes in the structure of accounting fees. What is clear, however, is that the impact of AI on the accounting sector will be significant, and companies like Deloitte are leading the way in this transformation.
For more details on Deloitte's groundbreaking use of AI in accounting, visit Het Financieel Dagblad
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