<![CDATA[The development of artificial intelligence (AI) has brought significant changes to accounting practices and professions. This research aims to explore the transformation of the accounting profession in the era of artificial intelligence, identify opportunities and challenges for AI implementation, and analyze the competencies needed by accountants in the future. The research uses a qualitative approach with an exploratory case study design. Data was collected through in-depth interviews, observations, and documentation of accounting lecturers, students, public accountants, auditors, and financial practitioners selected using purposive sampling techniques. Data were analyzed using the Miles, Huberman, and Saldaña models through the stages of data condensation, data presentation, and conclusion drawn. The results of the study show three main findings, namely: (1) AI has transformed the role of accountants from administrative work to more strategic and analytical functions; (2) the implementation of AI provides opportunities in the form of improving efficiency, accuracy, and quality of decision-making, but also presents challenges related to data security, ethics, and human resource readiness; and (3) future accountants require new competencies that include digital literacy, data analysis, critical thinking, communication, and professional integrity. This research confirms that AI plays a supporting role as a supporting technology that strengthens the professionalism of accountants through collaboration between human intelligence and technology, thus providing important implications for the development of accounting education and the improvement of professional competence in the digital era.]]>
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