This article was published on the ChosunBiz RM Report site at 2:35 p.m. on Apr. 2, 2026.
Certified public accountants, once called the "guardians of capitalism" and the "flower of the professions," are on shaky ground. It is the result of entrenched overwork structures repeated every audit season. The practice of shrinking recorded working time, dubbed "time-eating," is also widespread. We examined on-the-ground conditions through testimony and a survey of more than 200 current and former accounting-industry workers. [Editor's note]
A person surnamed Kim in their 30s who works at a major accounting firm left work around 3:30 a.m. on the 24th, near the end of the "audit season." Kim had to grab about two hours of sleep at home and then head back to work.
Kim said the workload actually increased after the adoption of an artificial intelligence (AI) system. New procedures were added when using AI, and because AI could shorten working hours, the audit hours for the client corporations also had to be reduced. The burden, in effect, grew heavier. Kim complained, "If AI could do it all, do you think I would still be at work at that hour?"
Accounting firms say they are introducing AI technology to reduce workloads, but people on the ground said the impact is hard to feel. Some also argued that AI is being used as a pretext to cut audit hours, fueling the practice of so-called "time-eating," which records fewer working hours.
◇ More said work 'increased' than 'decreased' after AI adoption
According to a survey conducted by ChosunBiz on the 2nd of current and former accounting-firm workers, 57.6% (132) of 229 valid respondents said there was "no significant change in workload" after AI adoption.
The response rate that the workload "increased" after AI adoption was 23.6% (54). It exceeded the response rate that it "decreased" (18.8%, 43). While AI tools are being used for simple tasks such as document searches and translation, many said the procedures required in that process increased, which became an added burden.
This survey was conducted through the anonymous office-worker community Blind from the 24th to the 27th. Those currently or formerly employed at accounting firms and verified as such took part.
◇ Cross-checking AI errors… "More review items"
As in other industries, accounting firms are accelerating the adoption of AI technology to improve efficiency. Samil Accounting Corporation introduced the AI chatbot "AI Accountant," and Samjong Accounting Corporation added Generative AI features to the audit platform "KPMG Clara." They say AI can handle supporting tasks such as editing wording, searching materials, summarizing, and checking figures.
There was general agreement that AI reduces simple, repetitive tasks that junior accountants mainly handled. However, critics said that new tasks have increased by as much.
"Hallucination" is typical. It refers to an error phenomenon in which Generative AI produces plausible but false or nonexistent information. Cross-checking to catch this during audits is essential for frontline accountants. Because of this, the actual workload does not decrease as much as expected.
Accountant A at a major accounting firm said, "As report-writing methods changed with AI adoption, the items to review have increased," adding, "It's hard to feel that efficiency has improved."
It is not easy to advance AI through training either, because of security issues. If corporations' provided documents (PBC) or audit reports are entered into AI, information could leak externally. Some accounting firms restrict the use of external AI such as ChatGPT, Gemini, and Claude, or block functions through in-house security policies.
◇ "Cut audit hours by 20% as an AI excuse"
In this situation, where it is difficult to reduce workloads through AI adoption alone, there are cases where AI is used as the basis to reduce audit hours instead. One major accounting firm is said to have issued guidance to cut audit hours by 20% from previous levels on the grounds of AI adoption.
Although accountants are often cited as the No. 1 job to be replaced by AI, many on the ground said it still feels far off. Some also said AI is being used to reduce audit hours and lower fees in the competition to win audit engagements.
A senior-level accountant at a major accounting firm said, "Even though AI has not reduced the workload, firms are promoting it as if it is effective and audit fees tend to fall," adding, "In the midst of a game of chicken, AI has poured fuel on the fire."
Many said AI could help work as it evolves, but structural reforms are needed to improve the current overwork problem.
Respondents to the survey offered views such as, "AI doesn't do everything, but demands for high quality keep rising while only responsibility and stress have increased," and "Unless appropriate time and personnel are投入 into audit work, accountants alone will ultimately burn out."