ISCO-08 2411
Accountants
97.0%
ADI · 23rd of 433 · 95% interval 92.4–100.0
An AI agent can at least partly carry out 97.0% of the task time of accountants, and finish 9.3% alone. The barrier that holds most of the rest back is access to the systems the work runs on.
ADI · partial or full97.0%
23rd of 433 · interval 92.4–100.0
ADI3 · full delegation9.3%
39th of 433 · interval 2.0–19.3
ADIs · share of time66.6%
18th of 433 · interval 63.3–69.6
Evidence54
task statements rated by two models and weighted by importance and frequency. World employment: 16.7 million.
Task weight by level
How the tasks rate
L0No meaningful role · 0.0%L1Augmentation · 3.0%L2Partial delegation · 87.7%L3Full delegation · 9.3%
Barriers
What stops the agent
Share of task weight flagged by each barrier; a task can carry several.
54 task statements, heaviest first
| Task statement (O*NET occupation) | Sonnet · Haiku | Barriers | ||||
|---|---|---|---|---|---|---|
| Compute taxes owed or overpaid, using adding machines or personal computers, and complete entries on forms, following tax form instructions and tax tables.Tax Preparers | 3.5% | L2 | L3L2 | 75% | 1.0 h | Accountability, Access to systems |
| Provide advice and technical assistance with cost analysis, fiscal allocation, and budget preparation.Budget Analysts | 3.4% | L2 | L2L2 | 60% | 4.0 h | Trust and care, Access to systems |
| Use all appropriate adjustments, deductions, and credits to keep clients' taxes to a minimum.Tax Preparers | 3.3% | L2 | L2L2 | 70% | 1.3 h | Accountability, Access to systems |
| Prepare or assist in preparing simple to complex tax returns for individuals or small businesses.Tax Preparers | 3.1% | L2 | L2L2 | 65% | 2.0 h | Accountability, Trust and care, Access to systems |
| Review operating budgets to analyze trends affecting budget needs.Budget Analysts | 3.1% | L2 | L2L2 | 70% | 3.0 h | Access to systems |
| Furnish taxpayers with sufficient information and advice to ensure correct tax form completion.Tax Preparers | 3.1% | L2 | L2L2 | 65% | 38 min | Accountability, Trust and care |
| Analyze monthly department budgeting and accounting reports to maintain expenditure controls.Budget Analysts | 3.0% | L2 | L2L2 | 70% | 3.5 h | Access to systems |
| Interview clients to obtain additional information on taxable income and deductible expenses and allowances.Tax Preparers | 3.0% | L2 | L2L2 | 70% | 45 min | Trust and care |
| Examine budget estimates for completeness, accuracy, and conformance with procedures and regulations.Budget Analysts | 2.9% | L2 | L2L2 | 65% | 3.0 h | Accountability, Access to systems |
| Compile and analyze accounting records and other data to determine the financial resources required to implement a program.Budget Analysts | 2.8% | L2 | L2L2 | 70% | 4.0 h | Access to systems |
| Review financial records, such as income statements and documentation of expenditures to determine forms needed to prepare tax returns.Tax Preparers | 2.8% | L2 | L3L2 | 78% | 45 min | Accountability, Access to systems |
| Summarize budgets and submit recommendations for the approval or disapproval of funds requests.Budget Analysts | 2.8% | L2 | L2L2 | 70% | 3.0 h | Accountability, Access to systems |
| Check data input or verify totals on forms prepared by others to detect errors in arithmetic, data entry, or procedures.Tax Preparers | 2.7% | L3 | L3L3 | 82% | 35 min | Accountability |
| Explain federal and state tax laws to individuals and companies.Tax Preparers | 2.7% | L2 | L2L2 | 70% | 45 min | Accountability, Trust and care |
| Answer questions and provide future tax planning to clients.Tax Preparers | 2.5% | L2 | L2L2 | 62% | 45 min | Accountability, Trust and care, Access to systems |
Show the other 39 tasks
| Task statement (O*NET occupation) | Sonnet · Haiku | Barriers | ||||
|---|---|---|---|---|---|---|
| Consult with managers to ensure that budget adjustments are made in accordance with program changes.Budget Analysts | 2.4% | L2 | L2L2 | 48% | 1.8 h | Trust and care, Access to systems |
| Calculate form preparation fees according to return complexity and processing time required.Tax Preparers | 2.4% | L3 | L3L3 | 85% | 12 min | – |
| Direct the preparation of regular and special budget reports.Budget Analysts | 2.4% | L2 | L2L2 | 65% | 6.5 h | Accountability, Access to systems |
| Interpret budget directives and establish policies for carrying out directives.Budget Analysts | 2.3% | L2 | L2L2 | 58% | 4.0 h | Accountability, Access to systems |
| Match appropriations for specific programs with appropriations for broader programs, including items for emergency funds.Budget Analysts | 2.3% | L2 | L2L2 | 70% | 2.4 h | Access to systems |
| Consult tax law handbooks or bulletins to determine procedures for preparation of atypical returns.Tax Preparers | 2.1% | L3 | L3L3 | 88% | 45 min | – |
| Schedule appointments with clients.Tax Preparers | 2.0% | L3 | L3L3 | 90% | 10 min | Access to systems |
| Testify before examining and fund-granting authorities, clarifying and promoting the proposed budgets.Budget Analysts · supplemental task | 2.0% | L1 | L1L2 | 30% | 3.0 h | Physical presence, Accountability, Trust and care |
| Perform cost-benefit analyses to compare operating programs, review financial requests, or explore alternative financing methods.Budget Analysts | 2.0% | L2 | L2L2 | 64% | 6.0 h | Access to systems |
| Seek new ways to improve efficiency and increase profits.Budget Analysts | 1.9% | L2 | L2L2 | 58% | 4.0 h | Trust and care, Access to systems |
| Develop, maintain, or analyze budgets, preparing periodic reports that compare budgeted costs to actual costs.Accountants and Auditors · supplemental task | 1.6% | L2 | L2L2 | 68% | 3.5 h | Access to systems |
| Process invoices for payment.Accountants and Auditors · supplemental task | 1.6% | L2 | L3L2 | 78% | 14 min | Access to systems |
| Prepare, analyze, or verify annual reports, financial statements, and other records, using accepted accounting and statistical procedures to assess financial condition and facilitate financial planning.Accountants and Auditors · supplemental task | 1.6% | L2 | L2L2 | 70% | 4.0 h | Accountability, Access to systems |
| Review data about material assets, net worth, liabilities, capital stock, surplus, income, or expenditures.Accountants and Auditors · supplemental task | 1.6% | L2 | L2L2 | 65% | 2.0 h | Accountability, Access to systems |
| Supervise auditing of establishments, and determine scope of investigation required.Accountants and Auditors | 1.5% | L2 | L2L2 | 50% | 3.0 h | Accountability, Access to systems |
| Review accounts for discrepancies and reconcile differences.Accountants and Auditors | 1.4% | L2 | L2L2 | 72% | 2.5 h | Access to systems |
| Analyze business operations, trends, costs, revenues, financial commitments, and obligations to project future revenues and expenses or to provide advice.Accountants and Auditors | 1.4% | L2 | L2L2 | 68% | 4.0 h | Accountability, Access to systems |
| Prepare adjusting journal entries.Accountants and Auditors | 1.4% | L2 | L2L2 | 70% | 1.4 h | Accountability, Access to systems |
| Prepare, examine, or analyze accounting records, financial statements, or other financial reports to assess accuracy, completeness, and conformance to reporting and procedural standards.Accountants and Auditors | 1.3% | L2 | L2L2 | 70% | 4.0 h | Accountability, Access to systems |
| Inspect account books and accounting systems for efficiency, effectiveness, and use of accepted accounting procedures to record transactions.Accountants and Auditors | 1.3% | L2 | L2L2 | 65% | 4.0 h | Accountability, Access to systems |
| Report to management regarding the finances of establishment.Accountants and Auditors | 1.3% | L2 | L2L2 | 68% | 4.0 h | Trust and care, Access to systems |
| Collect and analyze data to detect deficient controls, duplicated effort, extravagance, fraud, or non-compliance with laws, regulations, and management policies.Accountants and Auditors | 1.2% | L2 | L2L2 | 70% | 5.5 h | Accountability, Access to systems |
| Develop, implement, modify, and document recordkeeping and accounting systems, making use of current computer technology.Accountants and Auditors | 1.2% | L2 | L2L2 | 60% | 6.0 h | Access to systems |
| Establish tables of accounts and assign entries to proper accounts.Accountants and Auditors | 1.2% | L2 | L2L2 | 72% | 2.0 h | Access to systems |
| Examine records and interview workers to ensure recording of transactions and compliance with laws and regulations.Accountants and Auditors | 1.1% | L2 | L2L2 | 58% | 6.0 h | Accountability, Trust and care, Access to systems |
| Prepare detailed reports on audit findings.Accountants and Auditors | 1.1% | L2 | L2L2 | 70% | 4.0 h | Accountability, Access to systems |
| Direct activities of personnel engaged in filing, recording, compiling, and transmitting financial records.Accountants and Auditors · supplemental task | 1.1% | L2 | L2L2 | 55% | 1.5 h | Accountability, Trust and care, Access to systems |
| Report to management about asset utilization and audit results, and recommend changes in operations and financial activities.Accountants and Auditors | 1.1% | L2 | L2L2 | 60% | 4.0 h | Accountability, Trust and care, Access to systems |
| Examine and evaluate financial and information systems, recommending controls to ensure system reliability and data integrity.Accountants and Auditors | 1.0% | L2 | L2L2 | 60% | 7.0 h | Accountability, Access to systems |
| Confer with company officials about financial and regulatory matters.Accountants and Auditors | 1.0% | L1 | L1L1 | 28% | 1.0 h | Trust and care, Access to systems |
| Inspect cash on hand, notes receivable and payable, negotiable securities, and canceled checks to confirm records are accurate.Accountants and Auditors | 0.9% | L2 | L2L2 | 48% | 3.0 h | Physical presence, Accountability, Access to systems |
| Compute taxes owed and prepare tax returns, ensuring compliance with payment, reporting, or other tax requirements.Accountants and Auditors · supplemental task | 0.9% | L2 | L2L2 | 70% | 2.8 h | Accountability, Access to systems |
| Evaluate taxpayer finances to determine tax liability, using knowledge of interest and discount rates, annuities, valuation of stocks and bonds, and amortization valuation of depletable assets.Accountants and Auditors | 0.9% | L2 | L2L2 | 70% | 3.0 h | Accountability, Access to systems |
| Examine whether the organization's objectives are reflected in its management activities, and whether employees understand the objectives.Accountants and Auditors | 0.9% | L2 | L2L2 | 52% | 4.0 h | Accountability, Trust and care, Access to systems |
| Review taxpayer accounts, and conduct audits on-site, by correspondence, or by summoning taxpayer to office.Accountants and Auditors · supplemental task | 0.9% | L2 | L2L2 | 52% | 5.5 h | Physical presence, Accountability, Trust and care, Access to systems |
| Examine inventory to verify journal and ledger entries.Accountants and Auditors | 0.8% | L2 | L2L2 | 62% | 3.0 h | Physical presence, Accountability, Access to systems |
| Advise clients in areas such as compensation, employee health care benefits, the design of accounting or data processing systems, or long-range tax or estate plans.Accountants and Auditors · supplemental task | 0.7% | L2 | L2L2 | 55% | 3.0 h | Accountability, Trust and care, Access to systems |
| Audit payroll and personnel records to determine unemployment insurance premiums, workers' compensation coverage, liabilities, and compliance with tax laws.Accountants and Auditors | 0.7% | L2 | L2L2 | 70% | 6.0 h | Accountability, Access to systems |
| Conduct pre-implementation audits to determine if systems and programs under development will work as planned.Accountants and Auditors · supplemental task | 0.7% | L2 | L2L2 | 60% | 11 h | Accountability, Access to systems |
Level: consensus of the two models (the lower level when they disagree). Share: part of the task’s working time an agent could take over. Human time: minutes a competent person needs for one instance, as estimated by the models.
Against other measures
Exposure is not delegation
| Measure | Value | Percentile | Pct |
|---|---|---|---|
| ADI (this index) | 97.0% | 95 | |
| Eloundou et al. (2024), GPT exposure β | 0.563 | 87 | |
| Felten et al. (2021), AI occupational exposure | 1.426 | 99 | |
| Webb (2020), AI patent exposure | 70 | 65 | |
| Eisfeldt et al. (2026), generative AI exposure | 0.502 | 88 | |
| Anthropic Economic Index, observed use | 0.181 | 83 |
Earlier indices measure whether AI can touch a task; ADI measures how much of it an agent can carry out from a goal. – : the source does not cover this occupation.
Same sub-major group (24)
Neighbouring occupations
| Occupation | ADI | % |
|---|---|---|
| Training and staff development professionals 2424 | 100.0 | |
| Advertising and marketing professionals 2431 | 97.2 | |
| Financial and investment advisers 2412 | 95.2 | |
| Financial analysts 2413 | 93.9 | |
| Public relations professionals 2432 | 93.0 | |
| Management and organisation analysts 2421 | 92.5 | |
| Information and communications technology sales professionals 2434 | 90.8 | |
| Policy administration professionals 2422 | 90.6 | |
| Technical and medical sales professionals (excluding ICT) 2433 | 89.5 | |
| Personnel and careers professionals 2423 | 84.9 |
Dashed line: accountants (97.0%).
Cite this record
Text
Espinal Maya, Cristian, and Santiago Jiménez Londoño. 2026. ADI v2026.1: Agent Delegability Index data, code and MCP server. Zenodo. https://doi.org/10.5281/zenodo.23552918. Record: Accountants (ISCO-08 2411), https://balamlabs.org/adi/occupations/2411
BibTeX
@misc{espinal2026adidata,
title = {{ADI} v2026.1: Agent Delegability Index data, code and {MCP} server},
author = {Espinal Maya, Cristian and Jim{\'e}nez Londo{\~n}o, Santiago},
year = {2026},
publisher = {Zenodo},
version = {v2026.1},
doi = {10.5281/zenodo.23552918},
url = {https://doi.org/10.5281/zenodo.23552918},
note = {Record: Accountants (ISCO-08 2411)}
}Machine-readable
The same record as static JSON, with its citation: /adi/v2026.1/isco/2411.json.