This article was published on the ChosunBiz RM Report website at 2:35 p.m. on Apr. 2, 2026.
Certified public accountants, long called the "guardians of capitalism" and the "flower of the professions," are wavering. It is the result of entrenched overwork that repeats every audit season. The practice of shrinking recorded work hours, known as "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 large accounting firm left work at about 3:30 a.m. on the 24th, near the end of the "audit season." After getting about two hours of sleep at home, Kim had to go back to work.
Kim said the workload actually increased after the introduction of an artificial intelligence (AI) system. New procedures were added with AI, and the audit hours for the client company had to be cut on the grounds that AI could shorten work time. The burden of work, in effect, grew heavier. Kim lamented, "If AI could do everything, would anyone go home during that time?"
Although accounting firms say they are adopting AI technology to reduce workload, people on the ground said they hardly feel any difference. Some also argued that AI is being used as a pretext to reduce audit hours, fueling the so-called "time-eating" practice of underrecording work time.
◇ More responses said work 'increased' than 'decreased' after AI adoption
According to a survey conducted by ChosunBiz on the 2nd of current and former accounting-firm employees, 57.6% (132 people) of the 229 valid respondents said there was "no significant change in workload" after AI adoption.
The response rate saying workload "increased" after AI adoption was 23.6% (54 people). It exceeded the response rate saying it "decreased" (18.8%, 43 people). Many said they use AI tools for simple tasks such as information searches or translation, but the added procedures required in the process are in fact more burdensome.
The survey was conducted from the 24th to the 27th through the anonymous workplace community Blind. Those currently working at accounting firms or verified as having worked there participated.
◇ Cross-checking AI errors… "Review items have increased"
As in other industries, accounting firms are accelerating AI adoption to improve efficiency. Samil Accounting Firm introduced the AI chatbot "AI Accountant," and Samjong Accounting Firm added Generative AI features to its audit platform "KPMG Clara." They said AI can be tasked with support work such as polishing text, searching materials, summarizing, and checking figures.
There was broad agreement that AI reduces simple, repetitive tasks that junior accountants mainly handled. However, criticism is growing that new tasks have increased accordingly.
"Hallucination" is a prime example. It refers to the error phenomenon in which Generative AI fabricates information that is not true or does not exist in a plausible way. Frontline accountants must cross-check to catch this during audits. Because of this, the actual workload does not fall as much as expected.
Accountant A at a major accounting firm said, "As report-writing methods changed with AI introduction, the items to review have increased," adding, "It's hard to feel that efficiency has improved."
It is also not easy to advance AI through training. Security is the issue. If corporations' provided materials (PBC) or audit reports are entered into AI, information could be leaked externally. Some accounting firms restrict the use of external AI such as ChatGPT, Gemini, and Claude or block functions under their own security policies.
◇ "Cut audit hours by 20% because of AI"
In this situation, where AI adoption alone cannot easily reduce workloads, there are cases where it is instead used as grounds to cut audit hours. One large accounting firm was said to have issued guidance to reduce 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 say that remains far off. Some also pointed out that AI is being used to reduce audit hours and fees during competitive bidding for audit engagements.
A senior-level accountant at a large accounting firm said, "Even though AI has not reduced the workload, firms are promoting it as if it were effective, and audit fees tend to fall," adding, "In the middle of a chicken game, AI is like pouring fuel on the fire."
Many said that while AI could help as it evolves, structural improvements are needed to fix the immediate overwork problem.
Respondents to the survey offered views such as, "AI doesn't do everything, yet only the demands for higher quality have grown, along with responsibility and stress," and "Unless appropriate time and personnel are投入 for audit work, accountants alone will end up paying the price."