ISCO-08 3313
Accounting associate professionals
100.0%
ADI · 1st of 433 · 95% interval 100.0–100.0
An AI agent can at least partly carry out 100.0% of the task time of accounting associate professionals, and finish 35.5% alone. The barrier that holds most of the rest back is access to the systems the work runs on.
ADI · partial or full100.0%
1st of 433 · interval 100.0–100.0
ADI3 · full delegation35.5%
8th of 433 · interval 18.5–53.2
ADIs · share of time73.3%
6th of 433 · interval 68.9–77.8
Evidence28
task statements rated by two models and weighted by importance and frequency. World employment: 2.7 million.
Task weight by level
How the tasks rate
L0No meaningful role · 0.0%L1Augmentation · 0.0%L2Partial delegation · 64.5%L3Full delegation · 35.5%
Barriers
What stops the agent
Share of task weight flagged by each barrier; a task can carry several.
28 task statements, heaviest first
| Task statement (O*NET occupation) | Weight | Level | Sonnet · Haiku | Share | Human time | Barriers |
|---|---|---|---|---|---|---|
| Operate computers programmed with accounting software to record, store, and analyze information.Bookkeeping, Accounting, and Auditing Clerks | 5.4% | L2 | L2L3 | 75% | 1.5 h | Access to systems |
| Operate 10-key calculators, typewriters, and copy machines to perform calculations and produce documents.Bookkeeping, Accounting, and Auditing Clerks | 5.1% | L2 | L2L2 | 60% | 30 min | Physical presence |
| Check figures, postings, and documents for correct entry, mathematical accuracy, and proper codes.Bookkeeping, Accounting, and Auditing Clerks | 4.8% | L3 | L3L3 | 82% | 52 min | Access to systems |
| Perform general office duties, such as filing, answering telephones, and handling routine correspondence.Bookkeeping, Accounting, and Auditing Clerks | 4.6% | L2 | L2L2 | 52% | 1.0 h | Physical presence, Access to systems |
| Comply with federal, state, and company policies, procedures, and regulations.Bookkeeping, Accounting, and Auditing Clerks | 4.4% | L2 | L2L2 | 50% | 1.0 h | Accountability, Access to systems |
| Code documents according to company procedures.Bookkeeping, Accounting, and Auditing Clerks | 4.2% | L2 | L2L3 | 78% | 18 min | Access to systems |
| Receive, record, and bank cash, checks, and vouchers.Bookkeeping, Accounting, and Auditing Clerks | 4.0% | L2 | L2L2 | 55% | 45 min | Physical presence, Accountability, Trust and care, Access to systems |
| Prepare bank deposits by compiling data from cashiers, verifying and balancing receipts, and sending cash, checks, or other forms of payment to banks.Bookkeeping, Accounting, and Auditing Clerks · supplemental task | 4.0% | L2 | L2L2 | 50% | 45 min | Physical presence, Accountability, Access to systems |
| Calculate and prepare checks for utilities, taxes, and other payments.Bookkeeping, Accounting, and Auditing Clerks · supplemental task | 3.9% | L2 | L2L2 | 70% | 25 min | Accountability, Access to systems |
| Perform financial calculations, such as amounts due, interest charges, balances, discounts, equity, and principal.Bookkeeping, Accounting, and Auditing Clerks | 3.9% | L3 | L3L3 | 88% | 20 min | – |
| Compare computer printouts to manually maintained journals to determine if they match.Bookkeeping, Accounting, and Auditing Clerks · supplemental task | 3.9% | L2 | L2L3 | 78% | 1.5 h | Access to systems |
| Monitor status of loans and accounts to ensure that payments are up to date.Bookkeeping, Accounting, and Auditing Clerks · supplemental task | 3.8% | L3 | L3L3 | 82% | 40 min | Access to systems |
| Access computerized financial information to answer general questions as well as those related to specific accounts.Bookkeeping, Accounting, and Auditing Clerks | 3.8% | L3 | L3L3 | 85% | 15 min | Access to systems |
| Match order forms with invoices, and record the necessary information.Bookkeeping, Accounting, and Auditing Clerks | 3.7% | L3 | L3L3 | 85% | 12 min | Access to systems |
| Debit, credit, and total accounts on computer spreadsheets and databases, using specialized accounting software.Bookkeeping, Accounting, and Auditing Clerks | 3.5% | L3 | L3L3 | 82% | 38 min | Access to systems |
Show the other 13 tasks
| Task statement (O*NET occupation) | Weight | Level | Sonnet · Haiku | Share | Human time | Barriers |
|---|---|---|---|---|---|---|
| Classify, record, and summarize numerical and financial data to compile and keep financial records, using journals and ledgers or computers.Bookkeeping, Accounting, and Auditing Clerks | 3.5% | L2 | L3L2 | 80% | 1.5 h | Access to systems |
| Reconcile or note and report discrepancies found in records.Bookkeeping, Accounting, and Auditing Clerks | 3.5% | L2 | L2L2 | 72% | 1.5 h | Access to systems |
| Transfer details from separate journals to general ledgers or data processing sheets.Bookkeeping, Accounting, and Auditing Clerks · supplemental task | 3.5% | L3 | L3L3 | 90% | 45 min | Access to systems |
| Prepare and process payroll information.Bookkeeping, Accounting, and Auditing Clerks · supplemental task | 3.3% | L2 | L2L2 | 70% | 2.5 h | Accountability, Access to systems |
| Calculate, prepare, and issue bills, invoices, account statements, and other financial statements according to established procedures.Bookkeeping, Accounting, and Auditing Clerks · supplemental task | 3.1% | L2 | L3L2 | 75% | 28 min | Accountability, Access to systems |
| Prepare purchase orders and expense reports.Bookkeeping, Accounting, and Auditing Clerks · supplemental task | 2.9% | L2 | L2L3 | 78% | 30 min | Access to systems |
| Reconcile records of bank transactions.Bookkeeping, Accounting, and Auditing Clerks · supplemental task | 2.9% | L3 | L3L3 | 85% | 1.5 h | Access to systems |
| Calculate costs of materials, overhead, and other expenses, based on estimates, quotations and price lists.Bookkeeping, Accounting, and Auditing Clerks · supplemental task | 2.9% | L3 | L3L3 | 85% | 1.1 h | – |
| Compile statistical, financial, accounting, or auditing reports and tables pertaining to such matters as cash receipts, expenditures, accounts payable and receivable, and profits and losses.Bookkeeping, Accounting, and Auditing Clerks · supplemental task | 2.6% | L2 | L3L2 | 78% | 2.0 h | Access to systems |
| Prepare trial balances of books.Bookkeeping, Accounting, and Auditing Clerks · supplemental task | 2.5% | L3 | L3L3 | 85% | 1.3 h | Access to systems |
| Compile budget data and documents, based on estimated revenues and expenses and previous budgets.Bookkeeping, Accounting, and Auditing Clerks · supplemental task | 2.5% | L2 | L2L2 | 68% | 4.0 h | Access to systems |
| Maintain inventory records.Bookkeeping, Accounting, and Auditing Clerks · supplemental task | 1.9% | L2 | L2L2 | 65% | 52 min | Physical presence, Access to systems |
| Complete and submit tax forms and returns, workers' compensation forms, pension contribution forms, and other government documents.Bookkeeping, Accounting, and Auditing Clerks · supplemental task | 1.8% | L2 | L2L2 | 65% | 1.5 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 |
|---|---|---|
| ADI (this index) | 100.0% | 100 |
| Eloundou et al. (2024), GPT exposure β | 0.807 | 97 |
| Felten et al. (2021), AI occupational exposure | 1.04 | 79 |
| Webb (2020), AI patent exposure | 14 | 8 |
| Eisfeldt et al. (2026), generative AI exposure | 0.867 | 100 |
| Anthropic Economic Index, observed use | 0.31 | 93 |
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 (33)
Neighbouring occupations
| Occupation | ADI | % |
|---|---|---|
| Credit and loans officers 3312 | 98.2 | |
| Statistical, mathematical and related associate professionals 3314 | 97.5 | |
| Insurance representatives 3321 | 97.0 | |
| Medical secretaries 3344 | 96.4 | |
| Office supervisors 3341 | 92.5 | |
| Commercial sales representatives 3322 | 91.8 | |
| Government tax and excise officials 3352 | 91.7 | |
| Business services agents not elsewhere classified 3339 | 91.6 | |
| Securities and finance dealers and brokers 3311 | 91.1 | |
| Legal secretaries 3342 | 90.5 | |
| Buyers 3323 | 89.0 | |
| Administrative and executive secretaries 3343 | 87.5 |
Dashed line: accounting associate professionals (100.0%).
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: Accounting associate professionals (ISCO-08 3313), https://balamlabs.org/adi/occupations/3313
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: Accounting associate professionals (ISCO-08 3313)}
}Machine-readable
The same record as static JSON, with its citation: /adi/v2026.1/isco/3313.json.