Inteligencia artificial en la contaduría pública: oportunidades, retos y perspectivas profesionales

Abstract

The rapid adoption of artificial intelligence (AI) tools in Colombian accounting and tax practice is outpacing professional training and regulatory guidance, creating uncertainty about which tasks AI can reliably perform and which still require human judgment. Objective: This paper analyzes the opportunities, challenges, and professional prospects created by AI for public accounting practice in Colombia, with an emphasis on tax administration. Method: The study combines a theoretical and legal review with a simulated practical case in which an AI assistant supports the processing of third-party (exogenous) tax information and the identification of data-quality findings during an internal audit. Results: AI significantly reduces the time spent on routine reconciliation, classification, and cross-checking tasks, while demanding stronger professional judgment and close monitoring of the ethical and legal boundaries of its use. Rather than replacing the accountant's expert opinion, AI reshapes accounting work toward higher-value analysis and oversight of financial and tax data quality.