Artificial Intelligence is part of the development of information technology that has an impact on the accounting process. The research method used in this study is a literature study method on the relevant previous literature and discusses the role of artificial intelligence in financial reporting. The potential for using Artificial Intelligence is very high, and software robots can make it easier for accountants to do several jobs. Accountants' responsibilities in the future will go beyond bookkeeping transactions to becoming business consultants as well as leading organizations. This change requires increasing skills in technology and data as well as communication skills.