5 human competencies CPAs need in the AI age

Automation and artificial intelligence (AI) are doing more than ever — analyzing data, identifying trends, and even predicting outcomes. That can feel overwhelming, but while tools like ChatGPT and Microsoft Copilot can generate reports or assist with decision-making, they lack the human qualities of nuanced judgment, intuition, and emotional understanding. AI can analyze scenarios, but it can’t set the vision. Vision-setting is a distinctly human competency.

Author: Jaclyn T. Badeau, CPA, CGMA, and Jessica E. McClain, CPA/CITP