<![CDATA[Background: The development of vertical housing in Indonesia has increased the need for legal certainty for holders of Apartment Ownership Certificates (SHMSRS). Problems arise because SHMSRS do not stand alone but are instead embedded in joint rights to common areas, common objects, and common land. Objective: This study examines the epistemological shift from human judgment to algorithmic knowledge in the implementation of Financial Accounting Standards (SAK) and Quality Management Systems (SMM). Drawing on positivism, interpretivism, and pragmatism, it explores whether AI-generated outputs constitute valid accounting knowledge or merely computational representations of professional judgment. Methods: This study employs a qualitative-interpretive approach through conceptual analysis and examination of practitioners’ perspectives on the reliability, transparency, explainability, and trustworthiness of AI-assisted decision-making. Results: The findings show that AI enhances efficiency, predictive accuracy, and analytical capabilities in accounting and auditing. However, its application also creates epistemological challenges, including limited algorithmic transparency, reduced explainability, and the potential weakening of professional skepticism. The shift from assessment-based expertise to data-driven inferential knowledge alters the traditional epistemic authority of accountants and auditors. The implementation of SAK and SMM consequently requires clearer professional responsibility, human oversight, and accountability to maintain the quality of financial reporting and audit processes. Conclusion: Legal protection needs to be built through preventive and repressive mechanisms, namely the obligation for transparency of land status by developers, strengthening of PPJB clauses, the role of notaries and PPAT, government supervision, access to consumer dispute resolution, and proportional compensation mechanisms if unit owners suffer losses.]]>
