A year ago, I introduced the Adopt, Test, Monitor framework to help CPA firms navigate the overwhelming AI landscape. Test: Promising technologies requiring experimentationAI-native vendors in emerging categoriesLast year's "Test" recommendations focused on internal AI assistants and custom GPTs. The synergistic combination of AI technologies — machine learning, generative AI, RPA and agentic AI working together — is enabling this brave new world of AI enablement. Monitor: Emerging opportunities on the horizonExternal-facing AI assistants as revenue generatorsLast year, I placed external-facing AI assistants in the "Monitor" category, noting the promise of AI-powered services that expand the revenue pie. The firms that moved on last year's recommendations — deploying Copilot, building internal AI assistants, establishing adoption culture — are now compounding their advantages.