Key insights:

• • • AI adoption is now a talent retention and recruitment issue 鈥� Law firms that lack professional-grade AI tools risk losing both current and prospective talent.

    • Client relationships are increasingly tied to AI-driven value 鈥� Corporate legal departments expect their outside counsel to use AI to improve productivity, quality, and innovation; however, few believe most of their law firms are meeting those expectations.

    • Law firms must rethink their business and pricing models 鈥� Although many firms feel financial pressure to accelerate AI adoption, most have not adjusted their pricing structures to reflect AI-driven efficiencies.

Law firms are experiencing unprecedented pressure from the rapid advancement of AI, which is affecting their talent recruitment, client relationships, and business models, according to deeper analysis of the recent 成人VR视频听2026 Future of Professionals Report.

To help law firms navigate this AI-driven disruption, 成人VR视频 has published a new action paper, Future of Professionals Report 2026: Actionable insights for law firm leaders, drawing on insights from 736 law firm professionals and 203 corporate legal professionals.

Indeed, the new paper highlights that almost one-quarter of law firm professionals will refuse a job offer if the prospective firm lacks professional-grade AI tools. Further, any perceived misalignment between a professional鈥檚 AI preferences and the firm鈥檚 strategy increase the risk of attrition, especially among those professionals who value mentorship and skill development.

You can download your copy of the听2026 Future of Professionals Report听丑别谤别

In addition, almost one-third of corporate legal professionals say they are reconsidering relationships with outside law firms that do not demonstrate how they鈥檒l offer clear AI-enabled value within the next 12 months, the paper notes. And clients increasingly expect their outside counsel to deliver efficiency, quality, and innovation through AI; however, only between 3% and 6% say they believe most of their outside firms are meeting each of these expectations.

Finally, almost 4-in-10 law firm professionals say they are feeling financial pressure to act faster on AI, yet almost two-thirds say their firm鈥檚 pricing structure remains unchanged despite clients鈥� demand for new models that reflect AI-driven efficiencies and increased value.

Dealing with AI-driven challenges

The paper notes that firms with approved AI tools are more attractive to talent, while the use of unauthorized “shadow AI” by more than one-third of professionals creates security and compliance risks. To address this, firms should provide transparent AI solutions and invest in training. While AI may reduce demand for some junior roles, it may increase the need for others, especially hybrid tech-legal roles.

On the client relationship front, many corporate legal departments are facing internal pressure to adopt AI and expect their outside law firms to keep pace. In-house legal teams increasingly expect AI-enabled productivity, quality, and innovation, yet many see a significant gap between expectations and delivery. For example, 70% say they expect productivity gains, while only 6% say they believe most of the firms they work with are delivering them.

Clients, for their part, also expect pricing models that reflect AI-driven efficiencies through greater cost certainty and transparency. Outside law firms that fail to adapt may risk fee pressure, ultimately losing business to more agile competitors.

Only half of professionals see their firm鈥檚 AI strategy reflected in their daily work, and this potential misalignment could cause talent and AI adoption problems.

Fortunately, amid all these challenges for law firm leaders, the paper identifies three strategic paths law firms can take, including:

• • • Using AI to elevate by automating routine tasks that would then allow professionals to handle complex, high-value work.
    • Using AI to scale by prioritizing productivity and efficiency and handling high volumes of routine work with AI and human oversight.
    • Using AI to reimagine by rebuilding the firm around AI and offering new models like outcome-based pricing and embedded partnerships.

Unfortunately, some firms are choosing to defer this crucial decision, which increases their risk of client and talent attrition as the market evolves.

Whichever path law firms take, however, the paper makes clear that firm leadership must clearly communicate their AI strategy.听The paper notes that only half of professionals see their firm鈥檚 AI strategy reflected in their daily work, and this potential misalignment could cause talent and AI adoption problems.

The paper encourages firms to move quickly to close the gap between client expectations, talent needs, and operational realities by defining a clear AI strategy, investing in training and tools, and adapting pricing models for an AI-driven market.

Using the guidance from this action paper, firm leadership can navigate these challenges and move their law firm into a more responsive, profitable, and sustainable AI-enabled future.

You can read a full copy of the听Future of Professionals Report 2026: Actionable insights for law firm leaders听paper here

Key insights:

• • • AI is now a talent and client expectation, not a differentiator 鈥� A large majority of tax & audit professionals regularly use AI, and many employees and clients now expect their firms to have strong AI capabilities.

    • Firms need to choose a deliberate AI strategy 鈥� There are three primary paths for AI adoption, and no matter which a firm chooses, the key message is that firms should actively define their AI direction rather than delay decisions.

    • Successful AI adoption requires governance and people-focused leadership 鈥� Beyond implementing technology, tax & audit firm leaders must establish AI governance, clearly communicate strategy, and align their AI with employee needs.

As AI adoption within the tax & audit profession accelerates 鈥� 81% of professionals say they are now using AI tools regularly 鈥� firm leaders are experiencing unprecedented pressure from talent, clients, and their firm鈥檚 own financial performance, according to the recent 成人VR视频听2026 Future of Professionals Report.

For example, retaining and recruiting top tax talent remains a critical concern in the profession, and AI has just ratcheted up the pressure even more. More than one-quarter of professionals say they would not accept a job at a firm lacking professional-grade AI, and almost 1-in-3 say they would consider leaving if their expectations for AI are not met within the next two years.

To help tax & audit firm leaders better navigate this fraught environment, 成人VR视频 has published a new action paper, Future of Professionals Report 2026: Actionable insights for tax & audit leaders, that provides practical guidance for navigating talent shortages, rising client expectations, and financial pressures, all within the context of the rapidly evolving technological environment.

You can download your copy of the听2026 Future of Professionals Report听here

Many tax & audit professionals surveyed say client expectations are rising, with AI-enabled quality becoming an important criterion for retaining outside tax & audit firms. At the same time, nearly half of respondents say they feel pressure to generate financial gains from AI, while one-third say their firms have yet to adapt commercial models accordingly. If left unaddressed, these pressures can compound, the paper points out, ultimately threatening a firm’s ability to attract and retain both clients and talent.

Finding your strategic path for AI adoption

Fortunately for those tax & audit professionals who feel overwhelmed by the strictures of advanced technology, the paper identifies three primary strategic paths for AI integration that could fit your firm, including:

• • • Using AI to elevate by leveraging AI to handle routine tasks, freeing professionals to focus on complex, high-value advisory work. Firms adopting this path aim to deepen client relationships and command premium fees that are based on expertise rather than volume.
    • Using AI to scale by focusing on productivity and using AI to increase capacity and consistency without increasing headcount. This path is particularly attractive for managing busy tax seasons and reducing recruitment strain.
    • Using AI to reimagine by rethinking the firm鈥檚 entire business model. Instead of periodic compliance, firms provide clients with continuous, proactive support and real-time insights, shifting from a service provider to a strategic partner.

A minority of respondents say their firms are deferring strategic decisions on AI, but the paper warns that any delay carries significant risks, especially as clients and talent expectations increase.

Universal priorities for firm leaders

Regardless of their chosen path, however, the paper outlines four priorities that every firm leader needs to address in order to succeed, including:

1. 1. 1. Govern the tools being used 鈥� More than one-third of professionals admit to using unauthorized AI tools, which greatly increases firms鈥� liability risks. Establishing clear governance, approving secure tools, and providing usage guidance are essential to mitigate these risks.
      2. Clarify the firm鈥檚 strategic direction 鈥� Firms must articulate their AI ambitions, internally and to clients, even if the path is not yet finalized. Understanding whether the goal is efficiency, expertise, or transformation can help guide decisions on tools, pricing, and hiring.
      3. Align AI with your professionals鈥� needs 鈥� Nearly half of professionals say they value work fulfillment as the primary benefit of AI, and a significant portion say they would consider leaving if their expectations go unmet. Engaging with teams to ensure AI deployment aligns with what they want is critical, whether they want more time, more complex work, or both.
      4. Define the role of early-career professionals 鈥� As AI automates more tasks, tax & audit firms must ensure that junior staff still receive the structured development needed to build professional judgment. Ensuring supervision before automation erodes these opportunities is vital for talent success.

As the paper clearly outlines, those tax & audit firm leaders that govern AI effectively, articulate a clear strategy, and invest in their people will be the ones best positioned to succeed in an increasingly AI-driven market.

You can download a full copy of the听Future of Professionals Report 2026: Actionable insights for tax & audit firm leaders听paper here

Key insights:

• • • AI adoption has become an urgent business imperative 鈥� Enabling corporate functions are under pressure from leadership, business stakeholders, and employees to demonstrate tangible AI-driven value.

    • Slow AI adoption creates risk 鈥� Many professionals are frustrated by limited access to high-quality AI tools, which contributes to increased employee turnover and growing use of unauthorized shadow AI

    • Success depends on coordinated transformation 鈥� Organizations need a deliberate AI strategy rather than scattered experimentation to help guide responsible AI adoption across the organization.

Today, internal corporate enabling functions 鈥� such as legal, tax, global trade, compliance, and risk 鈥� find themselves at a crossroads as they face mounting pressures from three critical fronts: i) internal stakeholders that are demanding faster, more informed decisions; ii) finance departments that are expecting AI-driven efficiency and cost control; and iii) a professional workforce eager for tools that enhance the value of the work they do.

The message from the C-Suite is clear: AI must deliver tangible results now, according to the recent 成人VR视频听2026 Future of Professionals Report.

To help internal corporate function leaders manage this pressure and move forward with confidence into an AI-enabled future, 成人VR视频 has published a new action paper, Future of Professionals Report 2026: Actionable insights for corporate leaders, drawing on insights from hundreds of internal corporate professionals.

Facing down the triple pressures

The urgency that corporate function leaders are facing is underscored by those three areas of pressure. For example, almost half of professionals surveyed in enabling functions say they are either already experiencing the financial consequences of lagging AI adoption or are expecting to within a year. Many enabling functions have long been expected to absorb growing workloads without proportional increases in resources. Now, AI is increasingly viewed as a way to expand capacity and improve efficiency, making delaying its adoption a potential source of budgetary and competitive risk.

You can download your copy of the听2026 Future of Professionals Report听here

Stakeholder pressure is equally intense. As many business units accelerate their own AI deployments, they expect the organization鈥檚 other enabling functions to keep pace. If these functions become bottlenecks, they risk being sidelined or being perceived as obstacles rather than strategic partners. Indeed, more than half of corporate professionals say they are facing significant pressure from stakeholders to act faster on AI, with in-house legal teams feeling this most acutely.

Yet the pressure coming from the workforce may be the most alarming. The action paper shows that fully 30% of professionals say they are considering leaving their organizations within two years if the gap between the AI-driven value they expect and what is made available to them isn鈥檛 addressed. Access to professional-grade AI tools has become a key factor in job decisions, yet nearly 6-in-10 professionals say they lack access. This gap contributes to both retention challenges and the rise of unauthorized AI use, increasing compliance and governance risks.

Choosing the right path

Faced with the reality of these pressures, corporate function leaders must choose a strategic path for AI adoption. The action paper outlines three primary trajectories:

• • • Using AI to elevate by shifting human effort to high-value, judgment-based work.
    • Using AI to scale by leveraging AI to handle increased workloads without increasing headcount while optimizing for efficiency.
    • Using AI to reimagine by rebuilding workflows around AI鈥檚 capabilities, such as implementing shared data infrastructure and real-time dashboards.

However, knowing the path is not the same as walking it. The action paper also highlights a potential execution gap, in which a lack of coordination and shared accountability across functions derails any real progress. This is a particular problem for enabling corporate functions because many departments often operate in silos, using different AI tools and standards, which leads to fragmentation and operational bottlenecks.

The solution, as the paper outlines, lies in building a shared framework for AI governance and accountability, with fiduciary functions like legal, tax, and compliance taking the lead. Some critical recommendations outlined in the paper include advocating for professional-grade AI tools, planning for an evolutionary journey through AI adoption, and leading an organization-wide conversation about AI governance and standards.

Finally, the paper encourages corporate leadership teams to step back from daily pressures and engage in structured exercises to define a shared vision for AI within the organization. By developing a long-term roadmap that considers processes, data, technology, people, and risk, corporate leaders can ensure AI adoption delivers both immediate value and sustainable competitive advantage for the future.

You can read a full copy of the听Future of Professionals Report 2026: Actionable insights for corporate leaders paper here

Key highlights:

• • The AI strategy-execution gap is an organizational problem, not a tech one 鈥� Among professionals whose firm or department has a stated AI strategy, more than half say that either the strategy is not visible on a daily basis or that the organization has no strategic AI direction at all.

  • The human cost of inaction is building faster than most leaders recognize 鈥� More than 90% of professionals say they are experiencing some degree of this AI-value disconnect, and among them, one quarter is considering leaving their current organization within two years if things don鈥檛 change 鈥� at an estimated replacement cost of $232,000 per employee.

  • Disrupted development compounds talent risk for the next generation 鈥� The flight risk of experienced professionals creates a compounding multiplier effect on the ability of entry-level talent to develop critical skills.

The greatest barrier to AI transformation in professional services is the widening human gap between what organizations promise their people about AI and the spoken and unspoken messages that professionals see and observe in their workplace every day, according to the 成人VR视频 recent , which surveyed more than 1,800 professionals in 62 countries across areas of law, tax, audit, accounting, compliance, risk, and global trade.

Establishing a visible AI strategy

While our research showed that most organizations have a stated AI strategy, the data suggests that it is not translating evenly to employees in their day-to-day work. Among professionals whose firm or department has a formal AI strategy, 35% say that strategy is not visible in their day-to-day experience, and another 17% say their organization has no strategic direction on AI at all. That means that more than half of professionals with fiduciary commitments are working in an environment in which the AI strategy on paper does not match the reality of how their work gets done.

The reasons that professionals say AI strategies are stalling suggest an absence in AI transformation and change agility across the organization. Indeed, professionals say that drivers of their organizations’ struggles to translate AI ambition into measurable results include the fact that the right tools are not yet in place (with 47% of respondents saying this), people are not equipped or trained to work in the intended way (43%), the strategy has not been translated into clear operational priorities (32%), and there is no shared understanding of the AI strategy across the organization (30%).

When strategic clarity around AI exists, it translates into more visible value. In fact, more than two-thirds of professionals in firms and departments with a stated strategy say AI is meeting or exceeding expectations for creating value at work. When there is no understandable AI strategy, less than one-quarter say this.

The quiet accumulation of human costs

The talent consequences of the gap between stated AI strategy and its daily execution are building faster than most leaders recognize. More than 90% of professionals say they are experiencing this gap to some degree. Among them, 1-in-4 is considering leaving their current organization within the next two years if things don鈥檛 change. This can result in an estimated replacement cost of $232,000 per employee, which means the quantifiable financial outlay of this talent flight can add up quickly.

The greatest vulnerability of flight risk sits with mid-career professionals, who often are the most embedded AI users, the most influential in day-to-day operations, and the most impatient with slow adoption. Almost 30% of these professionals would change jobs within two years if AI fails to deliver the value they expect, and 14% say they are considering leaving within the next 12 months.

Of course, the financial risks extend beyond mid-career professionals and could in fact disrupt a generation of early career talent. When experienced professionals leave, they take with them the mentorship and oversight upon which the development of early-career employees depends.

The report shows that 71% of professionals say they believe early-career roles need structured support from experienced peers to develop the skills that are at risk of being displaced by AI. Moreover, nearly half say they are concerned about AI鈥檚 impact on the development of independent judgment and learning through experience. In fact, legal professionals specifically say they expect the timeline for early-career lawyers to develop a level of trusted judgment could be stretched by nearly two years.

Taken together, these factors create a compounding multiplier effect that will almost certainly have a negative impact on organizational performance in the near future, the report suggests.

Recommended actions for employers and professionals

The Future of Professionals Report 2026 details three distinct paths for how organizations can deploy AI:

1. 1. 1. Elevate, which allows AI to handle rote tasks while keeping human expertise at the center;
      2. Scale, which uses AI primarily to increase capacity without increasing headcount; and
      3. Reimagine, which puts AI at the core as it rebuilds operating models and service propositions from the ground up.

The data also makes clear that the organizational and human costs of inaction are multifaceted. There are several concrete steps that both employers and professionals can take now, as outlined in the report, which include:

For employers:

• • • Choose a path and make it visible 鈥� The aforementioned three paths represent genuinely different futures with different commercial models, talent strategies, and definitions of professional value. Organizations must choose one deliberately and make it easily visible at the individual and leadership levels.
    • Close the rift in alignment before it results in talent departure 鈥�听More than one-third of professionals say they are working somewhere where the AI approach does not match their preference. These professionals are almost twice as likely to consider leaving within the next 12 months 鈥� and organizational leaders need to be aware of that.
    • Let strategy drive investments听鈥� Professionals working in organizations with a stated AI strategy are 3-times more likely to say AI is meeting or exceeding expectations for creating value at work compared to those at organizations without a stated AI strategy. This makes the value of establishing a stated AI strategy and ensuring its visible on a daily basis, a clear step for organizational leadership.

For professionals:

• • • Know which future you are working toward听鈥� Almost all professionals say they can see a future in one of the three paths. Understanding which one fits you is the first step to having a productive conversation about where the inconsistency is between your preference and your organization’s direction.
    • Invest in judgment as well as AI tool fluency听鈥� Judgment will always be a human differentiator in regard to AI, and the judgment that professionals apply on top of AI competency is what builds lasting professional value.

Professionals and organizational leaders need to make decisions in regard to their relationship with AI 鈥� and these decisions will determine the future of professional services. Those employers and professionals that choose their path deliberately, work to ensure alignment between strategy and experience, and invest in human judgment as seriously as they invest in technology will be the ones that can turn AI’s promise into a competitive advantage that compounds over time.

You can explore the full听

Key insights:

• • • AI is creating a growing 鈥渧alue gap鈥� 鈥� A new report shows that while adoption is widespread, most professionals feel AI isn鈥檛 delivering the expected benefits, leading to frustration and additional client pressures.

    • This gap is driving real business risks 鈥� Organizations are seeing growing risks from this value gap, such as shadow AI use, lack of alignment with company strategy, and even potential talent loss as professionals consider leaving if AI value falls short.

    • Success depends on deliberate, well-executed strategy 鈥� Organizations need more than just more AI tools, the report shows, noting they must close the gap between strategy and day鈥憈o鈥慸ay practice, often through structured change management.

As AI adoption becomes more widespread in professional services 鈥� more embedded in professional workflows, offered services, and client expectations 鈥� it鈥檚 actually compounding the kind of challenges that service professionals can no longer ignore.

Indeed, these challenges have moved past the traditional worries of accuracy and security to include the more subtle ways AI is changing how professionals perceive their workplace and their ability to succeed, and it’s even seeping into areas like retention, professional development, and client expectations.

The latest iteration of takes a deep dive into the ways fiduciary professionals in the legal, tax, audit, accounting, compliance, risk, and global trade areas, are managing these changes, as well as how they鈥檙e navigating the pathways their organizations are following.

The 2026 report, distilled from a survey of more than 1,800 professionals across 62 countries, shows that AI adoption, unsurprisingly, is becoming widespread 鈥� with 74% of respondents saying they use AI tools several times a week and 44% saying they rely on those tools multiple times a day.

AI-bred challenges appear in new places

As AI adoption spreads and reshapes how professionals work, learn, and interact with clients, it can be a tremendous opportunity for organizations, as long as the human aspect of AI is brought along in tandem.

鈥淎I is a powerful force multiplier, but the judgment, relationships and accountability remain human, and鈥痶hat鈥痺on鈥檛鈥痗hange,” says Steve Hasker, President and CEO of 成人VR视频.

For more on 成人VR视频’ “Future of Professionals 2026” report,

For example, while 78% of clients say AI-enabled quality improvements are essential, only 6% say they are consistently receiving them, and that can damage a client relationship. Further, this disconnect ramps up the pressure on those fiduciary professionals delivering these services, leading many to move beyond where their organization may be technology-wise.

In fact, the report shows that more than one-third of professionals surveyed admit they use AI tools that their organization hasn鈥檛 sanctioned or in ways it can鈥檛 see, simply because they are frustrated by the quality of sanctioned tools or the lack of a clear AI strategy. This frustration 鈥� often seen as a gap in what they perceive the value of AI to be and what is actually being delivered 鈥� is widespread, with 91% of professionals saying they have felt it to some degree.

Worse yet, this frustration can manifest itself in other ways that can damage firms caught unawares. For example, the report shows that almost 3-in-10 mid-career professionals would change jobs within the next two years if AI fails to deliver the value they expect. This level of exodus could cause a cascading effect as experienced professionals take support staff, operational AI capability, and hard-won industry experience with them when they leave.

At an estimated $232,000 per replacement, this is significant potential liability on the horizon for many organizations, the report notes.

Imagining your professional future

Where fiduciary professionals and service firms go from here depends on the choices firms and corporate departments make about AI, the report states, offering three possible futures that have been drawn from how professionals are describing the current paths their organizations are on.

These three potential futures are based on how organizations choose to apply AI 鈥� from enhancing current work to fully reimagining it. And while each path has its advantages and challenges, the common thread through each is that whichever path is chosen, that choice needs to be made deliberately and with a strong commitment. Because better outcomes won鈥檛 come from arriving at a path by default 鈥� or by ignoring the human element.

Yet, as the report makes clear, no matter which path an organization chooses, it has a difficult road ahead, simply because AI strategy does not easily translate into AI practice. Indeed, almost one-third of professionals whose firm or department has a stated AI strategy say that strategy is not visible on a day-to-day basis; and 18% say their organization has no strategic direction on AI at all.

That means, roughly half of today鈥檚 fiduciary professionals are working in an environment in which a stated AI strategy either doesn鈥檛 exist or doesn鈥檛 match the reality of how their work is actually getting done.

Closing that gap and moving forward

Today, closing this strategy-execution gap is an organizational challenge that needs much more than new AI tools or stated policies 鈥� it demands structured change management that will allow organizational readiness to keep pace with evolving expectations around AI.

The most useful starting point, the report suggests, may not be whether your organization has an AI strategy in place, but whether the conditions for making such a strategy work are actually in place. Because as the report makes clear, professionals can tolerate imperfect strategies, but they cannot accept a gap between what is promised and what is delivered.

You can explore the full

Key highlights:

• • • AI strategy should drive individual accountability 鈥� Alignment between organizational AI strategy and individual accountability is essential. Most professionals lack clarity on their organization’s AI goals, which hinders meaningful progress and innovation.

    • Strategic AI plan also should drive business revenue growth 鈥� Organizations with well-communicated and strategic AI plans are significantly more likely to realize critical business benefits and revenue growth from their AI investments.

    • Personal AI goals boost usage and accountability 鈥� Setting and linking personal AI goals for all professionals drives regular use and accountability, which is crucial for turning technology investments into tangible organizational success.

Organizations are discovering that true AI transformation in this digital age extends beyond technology alone. The key to maximizing AI鈥檚 value lies in connecting organizational strategy with individual employee accountability and responsible use, according to the 成人VR视频 2025 Future of Professionals report. Indeed, the report reveals that without clear communication of AI strategy and the setting of personal AI goals, even the best technology investments can fall short. Only by focusing on their professionals can organizations find their way forward to maximizing the value of their AI investments.

Clearly communicate organization鈥檚 AI strategy and goals

A听critical yet often overlooked factor in successful AI adoption is the alignment between individual actions and the broader organizational AI strategy. In fact, almost two-thirds (65%) of professionals surveyed who said they have personal goals for AI adoption also said they are not aware of their organization鈥檚 overall AI strategy, according to the Future of Professionals report. Further, only 39% of all professionals say they have personal goals linked to AI adoption, which leaves a majority (61%) without clear direction or accountability in their own use of AI.

When professionals operate without clarity on the organization鈥檚 strategic direction, their efforts may not contribute meaningfully to broader business objectives. This leads to wasted investment, fragmented progress, and missed opportunities for cross-functional innovation.

The consequences of this misalignment are significant, especially as AI becomes increasingly central to operational efficiency and competitive advantage. The report cites that organizations that craft a strategic plan for their AI adoption and implementation are 3.5-times as likely to see critical AI benefits compared to those without any significant plans. Adding to this, those organizations with a strategic AI plan are almost twice (1.9-times) as likely to already be experiencing revenue growth as a result of their AI investment, compared to those organizations that are adopting AI informally.

These findings underscore that the mere presence of AI technology is not enough. Successful deployment depends on coordinated, intentional actions at every level. For organizations seeking to maximize the value of their AI investments, ensuring that every employee understands how their own learning, experimentation, and adoption of AI tools fits into that vision is just as important as articulating the organization鈥檚 overall vision.

Leverage professionals鈥� personal AI use to drive accountability

Unfortunately, there is a strong disconnect with professionals鈥� own AI use in the workplace, according to the Future of Professionals report, which reveals that 70% of professionals say they are not yet using AI tools on a regular basis. This gap between organizational ambition and day-to-day practice leads to a situation in which substantial investments in technology yield only limited returns.

Our research makes it clear that regular engagement with AI tools has a significant impact. Professionals who use AI routinely are 2.4-times as likely to report organizational benefits from AI adoption compared to those who use it sporadically or not at all. Yet, setting and linking personal AI goals for every professional remains a rare practice. Only 21% of professionals with AI adoption goals report using AI at least once a week, underscoring the importance of personal accountability in driving meaningful adoption. Additionally, professionals who say they have clearly defined AI goals are 1.8-times as likely to see tangible organizational benefits, highlighting the powerful link between individual commitment and collective success.

To bridge this gap, organizations must move beyond simply providing access to AI tools and instead require all professionals to set personal AI learning and usage goals that are explicitly tied to broader business objectives.

Mandate human oversight

As organizations accelerate their adoption of AI, they need to require human oversight and responsible use of these technologies. The report notes that concerns about accuracy, security, and the potential for overreliance on AI remain significant barriers to robust adoption. Notably, an overwhelming 91% of professionals say they believe that computers should be held to higher standards of accuracy than humans, with 41% insisting that AI outputs must be 100% accurate before they can be used without human review. This high threshold underscores the persistent trust gap and the need for rigorous validation processes.

Beyond accuracy, professionals are also wary of the impact that excessive reliance on technology could have on their own or their colleagues鈥� development. Nearly a quarter (24%) of respondents say they fear that overreliance on AI may stunt the growth of essential professional skills. Without ongoing human involvement, there is a real risk that core competencies could erode over time, potentially leaving professionals less capable and more dependent on technology.

The solution lies in fostering a culture of responsible AI use, one in which human expertise remains central. Organizations must therefore set clear standards for AI oversight, provide training on ethical and critical evaluation of AI outputs, and encourage continuous skill development alongside technological advancement.

As organizations chart their course through the rapidly evolving landscape of AI, the most successful will be those that put their people at the heart of their strategy. By acting intentionally and fostering a culture in which human insight and innovation drive the use of AI, both organizations and individuals can secure lasting success and lead the way into an AI-enabled future.

You can download a full copy of the 2025 Future of Professionals report here

Key insights:

• • • AI can address the tax industry鈥檚 talent crunch 鈥� AI and GenAI can help tax firms automate routine tasks, increase workflow efficiency, and potentially operate with fewer staff without sacrificing client service.
    • Strategic AI adoption can drive ROI and competitive advantage 鈥� Firms that strategically adopt AI by starting small, focusing on high-impact use cases, and are continually improving are already seeing significant ROI, with those firms with visible AI strategies being more than three times as likely to see ROI compared to those without.
    • Humans-in-the-loop and upskilling remain key 鈥� Despite AI鈥檚 rise, human judgment and critical thinking are still essential, especially in today鈥檚 complex and rapidly changing regulatory environment.

Today, the tax, audit and accounting industry is in the middle of a perfect storm, especially when it comes to talent. First, the industry continues to see a talent shortage with fewer new professionals entering the talent pipeline. Couple that with a significant demographic shift that is seeing a generation of CPAs retiring, and the result is that many tax firms are feeling this talent pinch, and it is only likely to get worse.

Further, this is happening at a time when there is no shortage of work. The industry is continuing to see a growing number of increasingly complex matters, especially with all the tax codes and regulatory changes that are happening. Not surprisingly, many firms already are turning to new technologies and automation 鈥� which is being supercharged by agentic and generative AI 鈥� to help them address this talent crisis.

All of this is fundamentally transforming how tax, audit and accounting firms operate. More than three-quarters (79%) of tax professionals surveyed are telling us they see AI having a high or transformational impact within the next five years within their firms, according to the recently published 2025 Future of Professionals report from 成人VR视频. And, more importantly, professionals say they recognize that AI offers their best chance to tackle these complex challenges, the regulatory changes, and the talent shortages.

Addressing the talent crunch

The shortage of skilled professionals in the industry is not a new challenge, but it is becoming more acute. With Baby Boomers and Gen Xers retiring and fewer new entrants joining the profession, firms are struggling to maintain service levels and manage growing workloads. At the same time, the complexity of tax codes and regulatory environments continues to escalate, placing even greater demands on existing staff.

Today, the tax, audit and accounting industry is in the middle of a perfect storm, especially when it comes to talent.

AI offers a compelling solution. By automating routine, time-consuming tasks 鈥� such as data entry, reconciliation, and basic compliance work 鈥� AI enables tax firms to operate efficiently with a lower headcount. This doesn鈥檛 mean sacrificing client service; rather, it allows professionals to focus on higher-value advisory work, where human judgment and expertise are irreplaceable.

However, firm leaders need to understand that the adoption of AI is not just about technology for its own sake 鈥� it鈥檚 about fundamentally changing how firms operate, manage talent, and deliver value to clients. Firms that embrace AI can handle greater client volumes, manage the explosion in data, and keep pace with regulatory changes, all while alleviating the pressure caused by labor shortages.

How AI adoption can drive ROI

While the potential benefits of AI are clear, realizing them requires a strategic approach. Firms that start small, focus on high-impact use cases, and iterate their AI strategies are already seeing significant returns on investment (ROI). Indeed, more than half (54%) of respondents to Future of Professionals say their firms already have reported positive ROI from AI initiatives 鈥� and more importantly, are able to free up their professionals鈥� time for more meaningful work, which can also improve the bottom line.

Our research shows conclusively that having a visible AI strategy is a key differentiator. Firms with clear, actionable AI plans are more than three times as likely to see ROI compared to those without. Yet only 14% of firms have such formal AI strategies in place, according to respondents.

The best approach we鈥檝e seen is for firms to start small by identifying specific pain points, piloting targeted use cases that demonstrate key value, and building on early successes. This approach allows firms and their professionals to learn quickly, adapt to changing needs, and make continual improvements.

Clearly, the competitive landscape is shifting in the tax industry, making it increasingly difficult for firms without AI strategies to attract and retain top talent because the best professionals will want to work with cutting-edge tools and efficient processes, not outdated systems. This creates a virtuous cycle that can lead to better margins, more interesting work, and the ability to attract the industry’s best talent.

Leveraging the human element

Despite the impactful potential of AI, the human element remains central to the success of firms. While technology is a powerful tool, it is tax professionals who will drive AI success, simply because human judgment, critical thinking, and the ability to assess AI outputs are essential, especially in today鈥檚 complex and rapidly changing environment.

More than half of tax industry respondents say they see skill gaps, particularly in technology, data literacy, and critical thinking among their teams.

Clearly, the industry must invest in ongoing training and upskilling of its professionals. More than half (53%) of tax industry respondents say they see skill gaps, particularly in technology, data literacy, and critical thinking among their teams. As the generational shift accelerates 鈥� with digital natives such as Millennials and Gen Zers entering the workforce 鈥� firms have an opportunity to build a culture that embraces digital tools and rapid change. These digital natives are more comfortable with technology, but they still need support to develop the skills required for effective AI adoption.

Indeed, building an AI-ready culture starts at the top. Leaders must encourage experimentation, foster a mindset of continuous learning, and ensure that professionals understand both the capabilities and limitations of AI. Success requires a strategic approach to upskilling, with targeted training programs that address the specific needs of each firm.

Of course, it鈥檚 easy to be overwhelmed with this. For firm leaders, however, the message is clear: AI is not a panacea, but rather a powerful tool for addressing the talent challenges facing the industry. The key is to act fast, learn fast, and take a strategic approach.

The future of the tax, audit and accounting profession will be human-led and AI-enabled. And those firms that embrace AI also will be better positioned to manage complexity, attract top talent, and deliver superior client service going forward.

You can download a full copy of the Future of Professionals Report 2025: Actionable insights for tax, audit & accounting firm leaders here

Key takeaways:

• • • Alignment of goals 鈥� Aligning departmental goals with the organization’s overall strategy is crucial for enhancing efficiency, fostering innovation, and driving long-term success.

    • Role of AI 鈥� AI can play a pivotal role in achieving this alignment by helping corporate functions define value and align their goals with the organization’s strategy.

    • Top-down approach needed 鈥� Successful alignment often requires a top-down approach to AI implementation, ensuring that AI strategies are integrated across the broader enterprise.

In today’s fast-paced and ever-evolving corporate landscape, the alignment of departmental goals with the overarching strategy of the organization is more crucial than ever. This alignment ensures that every in-house function is working towards a common objective, thereby enhancing the overall efficiency, innovation, and success of the organization as a whole.

Additionally, aligning departmental goals with the organization’s strategy also can eliminate the perception that certain corporate functions are merely cost centers, according to 成人VR视频 recently published 2025 Future of Professionals report. Indeed, many corporate functions 鈥� especially in areas like legal, risk, tax, and trade 鈥� are often seen as misaligned with the organization’s overall goals, which can lead to inefficiencies and a lack of strategic contribution from these departments.

Today, corporate leaders are under immense pressure to demonstrate how various functions contribute strategically to the value of the business rather than just managing costs. This urgency is also driven by the understanding that companies are navigating unprecedented regulatory and geopolitical complexity in the current environment, which really underscores the need for new ways to address this situation.

In today’s fast-paced and ever-evolving corporate landscape, the alignment of departmental goals with the overarching strategy of the organization is more crucial than ever.

Increasingly, in-house function leaders are looking to AI tools and solutions to find a way to bridge this critical intersection of commerce and compliance.

Yet the Future of Professionals report showed there is a strategic gap in AI usage. While nearly half (48%) of corporate professionals responding to the survey say they expect transformational AI-driven changes within their corporate functions this year, just 19% say that these functions have a departmental AI strategy in place.

In most successful transformations, however, organizations adopt an end-to-end approach that starts at the top and has the AI strategies cascade down directly from overarching enterprise goals to departmental implementation. This ensures that AI is not implemented in isolation but is integrated into the broader organizational strategy, thereby maximizing its potential to drive alignment and strategic contribution.

Empowering corporate functions with AI-driven tech

However, for departments to align their goals with the organization’s strategy, they need to be empowered with advanced technology 鈥� and it鈥檚 up to the C-Suite to drive this empowerment. Corporate management needs to ensure that their in-house functions are equipped with the tools they need to contribute strategically to the organization’s success by enabling new business, driving operational efficiency, and maintaining strict compliance. By leveraging this advanced technology, departments then can move beyond managing costs and demonstrate their strategic value to the overall enterprise.

Not surprisingly, as the report addressed, there are barriers to these efforts, with the two major hurdles being organizational silos and leadership commitments. Silos themselves are a significant challenge to many corporate initiatives that require collaboration and a change of mindset. As our research has shown, when corporate functions implement AI in isolation or without a unified enterprise strategy, they’re going to miss out on the full potential of AI to break down those internal barriers.

As for the commitment from corporate leaders, all of them should first assess where their organizations and key departments sit on their AI adoption journey. The goal should be to craft a custom-tailored AI strategy that will allow each function to secure additional ROI while acting in concert with the organization鈥檚 overall strategy.

All of this serves the greater purpose, because those organizations that can demonstrate a clarity of vision around AI will be the ones reporting better outcomes more quickly. It will be these organizational leaders who foster a culture in which former cost centers are now seen as a growth engine that can drive their professionals and the overall organization forward. For that to happen, however, these leaders must think beyond the technology and focus on how their departments鈥� mindset 鈥� and that of the overall organization 鈥� needs to change.

Achieving mindset shift and cultural change

Not surprisingly, achieving alignment between departmental goals and organizational strategy requires a significant mindset shift and cultural change. Today, there is a growing understanding that in-house functions should not be viewed as cost centers but as strategic business partners 鈥� and this shift in mindset is crucial for fostering a culture in which AI is seen as a growth engine and a tool for achieving strategic goals.

Not surprisingly, achieving alignment between departmental goals and organizational strategy requires a significant mindset shift and cultural change.

In this way, in-house departments can become the type of business partners that can really add value and that can use AI in a manner that will truly empower their ability to achieve these goals. And this mindset shift needs to happen not only among the leaders of the enabling functions, but within the C-Suite itself. If all parts of the organization are focused on how each can create value and how they can leverage AI as a tool to do that, it becomes a powerful accelerator.

AI itself also has a pivotal role to play in aligning departmental goals with organizational strategy by helping corporate functions define value, especially in today’s complex regulatory and geopolitical environment in which departments may have their hands full simply navigating these unprecedented challenges daily.

To demonstrate this, however, departments need to measure their progress as they move away from a focus on cost reduction and towards strategic value creation. Using specific success metrics 鈥� including those that measure a department鈥檚 ability to enhance foresight and prediction and improved decision-making 鈥� departments can demonstrate how each in-house function contributes to the enterprise’s strategic goals.

In fact, many organizations and their in-house functions seem well on their way down this path toward tighter alignment. While there are some corporate executives that are uncertain about AI and the level of change it will bring about, it鈥檚 clear that this is not the time nor the environment to bury your head in the sand.

Looking forward

To aligning departmental goals with the organization’s overall strategy is essential for driving efficiency, fostering innovation, and achieving long-term success. And to make this happen, C-Suite executives need to ensure that each of their corporate functions has its own AI strategy 鈥� one which complements the overall organization鈥檚 key goals. Further, departmental leaders need to develop AI strategies and then encourage collaboration with other function leaders to break down practical barriers and learn from each other.

By empowering functions with advanced technology, adopting a top-down approach to AI implementation, and leveraging success metrics, organizations can ensure that all departments are working towards a common objective and contributing strategically to the overall success of the enterprise.

You can download a copy of the 听here

Key insights:

• • • Efficiency and cost savings are expected 鈥� AI is significantly increasing efficiency and reducing costs in the legal industry, with each lawyer expecting to save 190 work-hours per year by leveraging AI, resulting in approximately $20 billion worth of work-savings in the US alone.

    • Challenges to the billable hour model 鈥� The traditional billable hour model is being challenged by AI advancements, as lawyers are now able to complete tasks more efficiently and quickly, leading some law firms to explore alternative pricing models that reflect the value delivered rather than the time spent.

    • Opportunities for smaller law firms 鈥� AI presents unique opportunities for smaller law firms to differentiate themselves and compete with larger firms, as AI solutions allow smaller firms to access advanced technology without significant investment and deliver innovative pricing models.

The legal industry is undergoing a significant transformation that鈥檚 being driven by the rapid adoption of AI 鈥� a shift that is poised to redefine traditional practices, particularly the billable hour model, a cornerstone of law firm operations.

Not surprisingly, AI is anticipated to have the biggest impact on the legal industry over the next five years, with 80% of law firm survey respondents to 成人VR视频 recently published 2025 Future of Professionals report saying that they expect AI to fundamentally alter how they conduct business, especially around how law firms price, staff, and deliver legal work to their clients.

The $20 billion opportunity

Clearly, one of the most significant benefits that AI will bring to law firms is the potential for increased efficiency and cost savings. Already, almost half (47%) of law firm respondents say their firms are already experiencing at least one type of benefit from AI adoption.

And the benefits of greater efficiency could become a game-changer. On average, each lawyer expects to save 190 work-hours per year by leveraging AI tools and solutions to do work faster and more efficiently. That translates into approximately $20 billion worth of time-savings in the United States legal market alone.

Clearly, this should be seen as an opportunity. Law firms must put into action a strategy to incorporate AI into their existing systems and workflows to reap the benefits themselves and deliver greater value and service to their clients.

More importantly, by embracing AI, law firms will be able to demonstrate to their clients that they have the technological sophistication to be better partners. And when law firms can provide transparency related to the work performed, clients are more comfortable investing in the high-level strategic counsel that those firms provide.

This creates a clear opportunity for law firms to build transformational relationships with their clients and demonstrate their value beyond simply being a vendor of traditional legal services.

The end of an era? Reimagining billable hours in the age of AI

Of course, the advantages of AI don鈥檛 come without challenges as well, and the impact of AI鈥檚 advancement on the billable hour model, a long-standing practice in the legal industry, cannot be underestimated.

Many law firm leaders already are asking: As my firm embraces AI, what does it do to my billing rates and the economics of my firm? And while that’s a fair question, it may not necessarily be the right one, for two main reasons.

First, remember that $20 billion worth of time-savings the industry expects? That will be reinvested by every individual law firm, and this time-investment then can redirect lawyers to higher-value work, better client service, and a stronger focus on firm growth. In fact, law firms with a visible AI strategy are almost four times more likely to experience benefits compared to firms without any significant plans for AI adoption, according to the report.

And that is the second point 鈥� when the work that law firms are doing today can be done at a lower price point, basic economic theory kicks in and demand will go up. Indeed, many in-house legal counsel would be happy to give more work to their favored law firms if the economics are more attractive. This theory of demand expansion will more than compensate for the reform 鈥� not the repeal 鈥� of the billable hour, and the legal industry will continue to grow.

Still, the traditional billable hour still holds sway 鈥� as much as 90% of corporate legal spend on outside law firms involves hourly rates, according to our latest research. Yet, it is encouraging that a growing number of law firms are exploring alternative pricing models that reflect the value delivered rather than the time spent. And a continuation of this shift could lead to more strategic counsel and higher-value work for which clients are willing to pay a higher premium.

Small but mighty: How smaller law firms can win with AI

Another aspect of this AI-fueled challenge to the billable hour is the unique opportunities it offers smaller law firms to differentiate themselves and compete with larger firms. The availability of AI tools and solutions can allow smaller firms to access advanced technology without significant investment.

This means that smaller firms can become more nimble, embrace alternative ways of pricing and delivering legal work that might have been unimaginable to them before. In this way, AI will level the playing field and enable smaller firms to have an opportunity to expand their services and grow market share.

Already, what we鈥檙e seeing in the legal industry is that the level of usage of AI tools among lawyers at smaller law firms is even higher than that of lawyers at larger law firms, underscoring the opportunity for smaller law firms to proactively use AI to differentiate themselves not only from competitors, large and small, but in the minds of clients as well.

Law firm leaders need to take control of their firm鈥檚 future, and that means adjusting how their firm operates 鈥� including their use of the traditional billable hour model 鈥� to better reflect today鈥檚 AI-driven reality. Indeed, leaders need to recognize that embracing AI is no longer a choice, it is a necessity for success in today鈥檚 legal market.

You can download a copy of the here

Key takeaways:

• • • Strategic alignment drives ROI听鈥� Organizations that implement GenAI with a clear, formal strategy aligned to their broader business goals, such as revenue growth or client experience, are able to find stronger ROI measurements than those adopting AI informally.

    • Measuring GenAI requires more than basic metrics听鈥� While many firms currently track simple, internally-focused metrics like cost savings and user adoption, true value from GenAI comes from mapping its use to strategic outcomes such as revenue generation, operational efficiency, and client satisfaction.

    • AI strategy aids measurement capabilities听鈥� Despite increasing adoption of GenAI tools, less than one-quarter of professional services organizations have a visible AI strategy, according to our research, which decreases their ability to properly measure GenAI鈥檚 organizational impact.

At this point of the lifecycle of generative AI (GenAI), most individuals across the professional services world have a conception of what GenAI is and what it can do. Indeed, 96% of respondents had at least a basic understanding of AI principles, according to the 2025 Future of Professionals report, which surveyed corporate, legal, tax & accounting, and government professionals.

With that in mind, most organizations are prepared to take the next step: Making GenAI an integral part of their operations and measuring its direct impact on the organization. It鈥檚 a natural progression, as individual use of publicly available GenAI technologies such as ChatGPT or Claude turns into institutional investment in business-centric tools such as Microsoft Copilot or industry-specific GenAI tools.

Of course, organizational leaders whose teams are using these tools want to see how much these tools really help, and attempt to quantify GenAI鈥檚 return-on-investment (ROI).

However, those that have undertaken the ROI exercise have found that arriving at an answer may be easier said than done for a number of reasons. Many professionals are just beginning with the tools and have not yet fully integrating them into their workflow, which makes the true impact of GenAI harder to measure. Determining the time saved by AI tools requires an intricate knowledge of how these professionals work on a daily basis; and most professional services firms are not yet talking to their outside clients about GenAI, making calculations around business won or client satisfaction next to impossible to compute.

That said, however, there already are some simple ways to start to map GenAI usage to a set of ROI metrics. It starts with knowing what your organization wants to achieve by using GenAI.

Mapping use cases to goals

GenAI, as is the case with all business-oriented technologies, should not be treated as a goal in itself. When determining metrics around AI use, start with the organization鈥檚 primary set of strategic initiatives then extrapolate from there.

For instance, increasing revenue is a way 81% of C-Suite respondents say they measure success, according to the 成人VR视频 Institute鈥檚 recent 2025 C-Suite Survey. GenAI, therefore, should be rolled out with this in mind, with potential use cases for the technology aimed squarely at increasing revenue such as by delivering stronger market analysis and predictive analytics for client issues. If instituted with the larger revenue goal in mind, the ultimate metric for the technology鈥檚 success then is not simply usage, but how well the technology actually contributes to revenue gains.

The chart below from the Future of Professionals Report provides some examples from a law firm perspective of how other organizational goals can lead to ROI metrics, including bolstering the client experience, creating operational efficiencies, and attracting and engaging talent. Other industries such as tax, audit & accounting; government agencies; and courts have their own sets of goals that can be adapted in the same fashion.

GenAI is a powerful tool particularly because of its versatility. While many past technologies aimed at professional services were focused squarely on one or two use cases, GenAI, as demonstrated above, can be adapted to serve a number of different uses and goals. As a result, implementing these use cases 鈥� and crucially, measuring their success 鈥� requires more strategic planning than past technologies.

The importance of strategy

Even with the rate of GenAI adoption continuing to climb, formal AI strategies are not climbing at the same rate. The Future of Professionals report found that just 22% of respondents say their organizations have a visible AI strategy, while 43% say their organizations are moving ahead with adoption despite having no formal strategy in place. About one-third of respondents, meanwhile, say their organizations have no significant plans for widespread adoption.

Unsurprisingly given the above, this lack of strategy has a tangible impact on measurable ROI, particularly as it relates to underlying revenue. The report notes that organizations with a strategic AI plan are almost twice (1.9-times) as likely to already be experiencing revenue growth as a result of their AI investment than those organizations that are adopting AI informally. Similarly, 81% of respondents at organizations with an AI strategy report seeing some sort of positive ROI from AI; only 64% of respondents at organizations adopting AI informally say the same.

Measuring proper ROI from GenAI implementation is not an impossible undertaking, but at the same time, it is not an easy proposition. The 成人VR视频 Institute鈥檚 2025 Generative AI in Professional Services Report from earlier this year found that even of those organizations measuring GenAI鈥檚 impact, the most common metrics were simple and often internally-focused, such as internal cost savings, user adoption, and user satisfaction. Metrics focused on client satisfaction or external revenue generation, meanwhile, were tracked by less than 40% of organizations, according to survey respondents.

That is the wrong way to approach AI measurement, particularly in a professional services landscape that expects GenAI (and soon, agentic AI) to become a central part of the profession鈥檚 workflow within the next five years. If GenAI is becoming so crucial to the organization, then its measurement should be based not on simple technology metrics, but on larger strategic metrics for the organization.

And that means, for organizations without an AI strategy that links to the larger organization鈥檚 overall strategy, the time to begin that planning in earnest for the AI-driven future has arrived.

You can download your copy of the听2025 Future of Professionals Report here