AI in Practice
July 13, 2026
VSCPA AI Survey results detail what Virginia CPAs believe about the future of technology in accounting.
Artificial intelligence (AI) has shifted from buzzword to everyday reality for many accounting professionals. But how widely is it being used, and where are Virginia CPAs still facing challenges? A VSCPA member survey conducted May 26–June 19, 2026, reveals where the profession stands on AI adoption, trust and readiness.
The results paint a picture of a profession that's curious and cautious in equal measure: eager to capture AI's benefits, but held back by real concerns about data privacy, output reliability and a lack of formal guardrails.
Active, But Not Yet Mature, Use
More than six in 10 respondents (61%) report some active use of AI, whether that's piloting new tools, letting employees informally experiment, or deploying AI across multiple areas. But only 1% describe AI as fully integrated into their core workflows. Most organizations are still in the experimentation phase — testing the water rather than diving in.
That gap between "using AI" and "relying on AI" shows up across the survey. Respondents mostly use AI for communication-related tasks: 67% use it to draft or edit communications, reports or presentations, and 48% use it for meeting transcription, summaries or action tracking. Less common AI usage includes tax preparation automation, client-facing tools and autonomous AI agents. About one in 10 respondents (10%) say they aren't intentionally using AI at all.
Skills Gaps are Real
Members honestly assessed their own readiness, with 41% admitting their AI knowledge and skills need improvement; only 9% describe their skills as very strong. At the organizational level, a third of respondents (33%) say their organization is not very prepared, not at all prepared, or unsure about AI's next two to three years.
When asked what skills will matter most going forward, members didn't point to technical AI expertise first. They pointed to judgment. Critical thinking and professional judgment topped the list at 71%, well ahead of data analysis (47%) and AI literacy and prompt engineering (39%). The message is clear: AI may change how the work gets done, but the profession still sees human judgment as its core value.
Trust is the Real Barrier
Data privacy and security lead CPAs’ concerns at 50%, followed closely by a lack of trust in AI-generated outputs (41%) and the absence of formal policies (40%). Cost and budget limitations ranked well below both, at 22%.
That trust gap is echoed in governance data: 40% of organizations have no formal AI policies yet, and only 8% report comprehensive policies and governance structures. Meanwhile, 57% say executive leadership owns AI strategy and decision-making, while 13% report no clear ownership at all.
Members' comments reinforced the theme. Several respondents flagged overreliance on AI without adequate human review as their top concern, warning of a widening knowledge gap if new accountants lean on AI instead of building foundational skills. Others worried about reputational risk, with one respondent noting that low-quality AI output could "erode trust in the profession."
Competitive pressure is building
Nearly half of respondents (46%) believe competitors are using AI more effectively than they are, and 57% say AI is already providing a strategic advantage to organizations using it well. That pressure, paired with a 40% share of respondents citing AI as having moderate to extensive impact on their business model, suggests the window for "wait and see" is narrowing — even as governance and skills catch up.
Client demand hasn't caught up yet, though. Forty-two percent say clients aren't asking about their AI capabilities or approach, and only 5% report frequent inquiries. For now, AI adoption appears to be an internally driven priority more than a client-driven one.
Help for the AI future
VSCPA members made it clear they want practical training, and the VSCPA has a variety of CPE courses and other resources to help with upskilling and education:
- The CPA AI Summit live in McLean or online on Oct. 13, 2026.
- An online AI & Emerging Tech Resource Center with events, news, toolkits, templates and more.
- AI Ethics, a 2-credit CPE course that fulfills CPAs’ ethics course requirement.
- More tech- and AI-related courses available year-round in the online CPE Catalog.
For more about the VSCPA AI Survey, download the Executive Summary (.DOCX).