Annual International Accounting Forum 2026
Last week I had the privilege of joining a panel of CEOs at the Annual International Accounting Forum 2026. While the event celebrated achievement and excellence, it quickly became apparent that almost every conversation, both on stage and afterwards, centred on one topic: artificial intelligence.
The panel brought together leaders from across the profession to discuss the opportunities and challenges AI presents. There were plenty of conversations about technology, productivity and automation. But I wanted to take the discussion in a slightly different direction.
One of the points I shared with the audience was that every major technological revolution has forced us to rethink where human value really lies. I believe AI is simply the latest chapter in that story.
Before the Industrial Revolution, we earned our living with our bodies. Physical labour was where value was created. The Industrial Revolution changed that forever. As machines became more capable, we adapted. We learned to earn our living with our minds, through knowledge, education and technical expertise.Today, AI is challenging us once again. Not because it can replace people, but because it is beginning to commoditise knowledge itself. It can analyse information, identify patterns and produce technically competent answers in seconds.
So perhaps we’re asking the wrong question?
The real question isn’t, “What jobs will AI replace?” It’s, “Where does human value move next?”
Every technological revolution reduces the value of one human capability while increasing the value of another. If the Industrial Revolution elevated knowledge over physical labour, then perhaps the AI revolution will elevate something even more valuable than knowledge.
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I believe that something is wisdom.
The ability to exercise judgement. To interpret complexity. To navigate uncertainty. To build trust. To communicate with empathy. To give context to information and help another human being make better decisions.
That’s exactly the journey our profession has already been on. We’ve evolved from compliance to advisory, and increasingly towards strategic partnership. Clients no longer come to us simply because we know the answers. They come to us because they trust us to ask the right questions, interpret what matters and help them make confident decisions.
Knowledge is becoming more accessible every day. Wisdom is becoming more valuable.
To me, that’s not a threat. It’s an opportunity. AI isn’t replacing the best professionals. It’s raising the bar for what being a great professional really means.
As leaders, our responsibility isn’t simply to adopt new technology. It’s to develop the qualities that technology cannot replicate: judgement, curiosity, emotional intelligence, commercial insight and trust.
Awards celebrate innovation, growth and success, and rightly so. But I believe the organisations that will stand out over the next decade won’t necessarily be those with the most advanced AI. They will be the ones that combine the power of technology with the timeless qualities that define exceptional leadership.
Technology will continue to evolve at extraordinary speed.
Human value will evolve with it.
The firms that succeed will be those that understand the difference.
