"Practice Forward with XcelLabs"
Jody Padar, CPA March 30th, 2026 Issue
AI is already part of accounting work. Many of us use it to summarize documents or scan large sets of data. Some are starting to use it as a thought partner too, to explore ideas, pressure-test assumptions or think through strategy.
That’s where things start to change. When AI moves beyond automation and into the way we think, the questions get bigger. How much do we trust it? When do we slow down and question it? Where does human judgment fit in all of this?
Right now, the profession is in the messy middle. AI is still niche in most firms and while only a few firms consider it a baseline. The next generation will see it as part of the job. For the rest of us, the norms aren’t set yet. That gives us a window to be intentional. To build trust. To decide, together, how we want to work with AI before habits are locked in.
So, how do we do that?
The AI-X Movement
AI-X (AI for eXcellence) is a movement to build an AI-first profession. One where accountants use AI not just to automate tasks, but to elevate human judgment, leadership and advisory. It’s a shift in how we work, how we think and how we show up for clients and teams.
At its core, AI-X is about three things:
- AI as a core competency. The next generation of accountants won’t “opt in” to AI. They’ll expect it. Much like Excel, AI will simply be part of how work gets done.
- Humans stay at the center. Even as AI accelerates, independence, accountability and professional judgment still define the work. AI-X reinforces that technology supports expertise. It doesn’t replace it.
- Leadership that evolves with the tools. As AI becomes embedded in daily workflows, the profession needs shared language, expectations and norms. Without that foundation, habits form in silos and culture emerges by accident.
Where many conversations focus on what the tools can do, AI-X focuses on what it feels like to use AI responsibly, consistently and confidently inside a profession built on trust.
It’s about helping accountants think with AI, not just use it.
Why This Matters Now
Right now, many accountants are experimenting with AI. They’re testing features and finding ways to be more efficient. Most of all, they are forming opinions on their own. That’s a good thing. That’s how learning happens.
But once habits set in, they’re hard to unwind. The way we use AI today will quietly shape how we use it tomorrow.
This is where you, as a leader in the profession, have an opportunity. Not to slow things down, but to help make sense of what’s already happening. To help your members understand where AI fits, where it doesn’t and why humans are still at the center of the profession.
The Leadership Opportunity for State CPA Societies
State CPA societies have always played an important role during periods of change. The AI-X era is no different. The question is how can we create the most value now for our members. You can do that by:
- Creating shared language. Members need words for what they’re experiencing. Language makes uncertainty manageable. It allows us to talk openly about how we’re using AI, where we’re seeing impact, and where we’re more cautious.
- Helping frame expectations. Early signals matter. By reinforcing values like accountability and independence, you can help your members understand how AI fits within professional responsibility. This isn’t about limiting innovation. It’s about anchoring it.
- Offering guidance that meets the moment. Not hard rules, but frameworks, conversations and learning opportunities. This kind of guidance reduces isolation and replaces guesswork with shared understanding. It helps members move forward together.
This is culture work. The tools are new. The leadership role is not.
Equip the Profession for What Comes Next
You don’t need to be an AI expert to lead in this moment. What matters more is how we work with it. Asking good questions. Using judgment. Helping people get comfortable thinking with AI as a thought partner, not handing decisions over to it.
AI isn’t here to replace accountants. It’s here to help us lead better at scale. This is still a moment to be intentional about how the profession uses it, so the work stays human, trusted, and worth standing behind.
About Jody Padar, CPA
Jody Padar, CPA, also known as “The Radical CPA,” is the co-founder of XcelLabs, a training and technology platform that offers solutions to help accountants use AI to build fluency and strategic thinking. Contact XcelLabs for more information.
CPA Crossings Message
This article is provided as a complimentary resource by PICPA and Jody Padar. Statements of fact and opinion are the authors’ responsibility alone and do not imply an opinion on the part of CPA Crossings officers or members. The information contained herein does not constitute accounting, legal, or professional advice. For actionable advice, you must engage or consult with a qualified professional.