Karbon asked small business owners, “What is the one thing your accountant provides that you believe AI will never be able to replicate?” An accountant can hear anxiety in a client’s voice, and that’s something AI won’t detect,” the report states. Clients value their accountant’s personal judgment in ambiguous situations: Professional judgment remains one of an accountant’s most valuable tools. Clients value their accountant’s proactive care: Clients also highlight their accountant’s proactive approach: calling ahead of deadlines, adjusting strategies around planned life events, showing up before a problem becomes a crisis. Clients expect AI, but want humans to make key decisionsAccording to the research, clients increasingly assume their accountants already use AI tools.