This paper explores the opportunities and challenges brought by AI technology to accounting applications. In terms of opportunities

AI facilitates new accounting and supervision in accounting; meanwhile

the application of large language models reduces the cost of AI applications for enterprises

bringing new development space to the accounting industry. Regarding challenges

the innovation of accounting models faces problems such as data migration and integration

data silos

and difficulties in real-time update coordination. Security and risk issues also deserve attention. To address these challenges

this paper suggests that accounting personnel need to upgrade their cognition

solidify their foundation

and reconstruct their capabilities. Enterprises

governments

and educational institutions should collaborate to cultivate accounting talents adapted to the AI era

promoting the sustainable development of the accounting industry.