5 human competencies CPAs need in the AI age

Artificial intelligence is taking over more tasks, but accountants can remain indispensable by strengthening qualities machines cannot replicate.

By Jaclyn T. Badeau, CPA, CGMA, and Jessica E. McClain, CPA/CITP

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Automation and artificial intelligence (AI) are doing more than ever — analyzing data, identifying trends, and even predicting outcomes. That can feel overwhelming, but while tools like ChatGPT and Microsoft Copilot can generate reports or assist with decision-making, they lack the human qualities of nuanced judgment, intuition, and emotional understanding. AI can analyze scenarios, but it can’t set the vision. Vision-setting is a distinctly human competency.

What gives CPAs an edge is their ability to use technology with wisdom and professional expertise. Tools support, but do not replace, the relationships and connections that only people can bring (see “People Skills: You Are a Human Being, Not a Human Doing,” JofA, May 1, 2026). Long-term success for CPAs depends on continual personal growth, adaptability, and the ability to lead with clarity.

At the center of that evolution are five human-centered competencies: critical thinking, creativity, empathy, strategic vision, and the ability to build strong interpersonal relationships. Some of these competencies are learned from scratch, while others develop from inherent human traits. Let’s take a look at how each one helps CPAs stand out in the age of AI.

THE 5 COMPETENCIES

Critical thinking: Technology provides data, but humans provide judgment

In automated workflows, systems can surface insights, but someone still needs to interpret the data, challenge assumptions, and decide on the appropriate action. As futurist Alvin Toffler put it, “You can use all the quantitative data you can get, but you still have to distrust it and use your own intelligence and judgment.”

For example, an AI tool may identify a decline in gross margin or flag a variance that falls outside historical norms. But before any corrective action is taken, a CPA must think critically and ask deeper questions: Is this variance the result of a temporary market shift, a change in pricing strategy, a new customer mix, or an accounting classification issue? What assumptions is the system using? What information is missing? Only after evaluating the broader business context, understanding the client’s strategy, and considering qualitative factors can a CPA determine whether the data signals a real risk, a strategic trade-off, or an expected outcome.

Leaders can strengthen critical thinking on their teams by, for example, shifting conversations from answers to questions. Instead of asking staff to simply resolve an issue, ask them to explain how they evaluated the information, what assumptions they challenged, and what alternative explanations they considered before reaching a conclusion. This reinforces that critical thinking is not about getting to an answer quickly, but about exercising sound judgment in situations where the “right” answer isn’t obvious.

Creativity: Moving beyond pattern recognition

AI excels at recognizing patterns in historical data, but it cannot innovate. Modern business philosophy suggests that creativity is the ability to envision new strategies. CPAs go beyond just interpreting numbers because clients (or the CEO or CFO in corporate accounting) expect innovation.

For example, AI can analyze data, interpret financials, and support idea generation, but human input is still essential to determine which opportunities truly align with a business strategy, industry dynamics, or long-term goals.

To practice coming up with new ideas is to carve out time for thinking. Even 15 minutes per week dedicated to reflection can spark innovation. AI may assist with brainstorming, but the breakthroughs emerge from lived experience and professional insight.

Empathy: The human competency that builds trust

Empathy involves understanding and responding with compassion. In a trust-based profession, this competency is essential.

Technological change often evokes a fear of being left behind, of losing relevance, or even of losing a job. Empathy helps leaders guide their teams through uncertainty, particularly across generations or with staff who have varying levels of comfort with new tools. A widely accepted adage in business is that empathy builds trust, and trust builds relationships.

For example, when rolling out a new AI-driven audit tool, younger staff may be eager adopters while experienced professionals may feel threatened. A leader who listens, acknowledges those concerns, and provides targeted training builds trust and eases the transition.

A simple expression of empathy can have an outsized impact. Clearly articulating an understanding of another person’s experience — for example, “You were left off the email distribution list. Whether intentional or not, that must have been frustrating.” — validates their perspective and reduces defensiveness. Empathy becomes even more powerful when it informs action. A leader who recognizes that frustration might follow up by clarifying communication processes, adjusting workloads, or checking to ensure expectations are aligned. In difficult moments, empathy is about understanding people well enough to respond in ways that preserve trust and enable progress.

Strategic vision: Seeing the big picture

AI can model risks and forecast trends, but it cannot lead with vision. Humans can learn strategic visioning, and doing so allows them to interpret data through the lens of mission, long-term value, and emerging opportunities. Turning that vision into reality requires seeing patterns, anticipating second-order effects, and translating complexity into a clear direction an organization can rally behind.

For example, a forecasting tool might show declining cash flow. Strategic vision allows a person to step back and ask what that trend means for the organization’s future, how clients’ needs may shift, what capabilities will be required, and where the organization must invest or divest to remain relevant.

Developing this competency requires intentional practice: scanning the horizon for trends, connecting insights across functions and departments, asking insightful questions, and aligning decisions with mission and long-term value.

Interpersonal relationships: Moving from transactional to relational

At its core, the accounting profession is about people. Relationships are built on trust, which is cultivated through communication, consistency, and collaboration. Technology may increase efficiency, but it doesn’t build rapport, inspire teams, or provide reassurance during times of uncertainty. A widely circulated piece of advice on professional networking sites suggests that technical skills might get you hired, but relationships are often what enable long-term growth and advancement.

Many CPAs are highly relational by nature, particularly with long-standing clients and trusted colleagues. However, during periods of intense pressure, such as busy season, system implementations, or organizational change, interactions can shift toward being more transactional, focused primarily on tasks, deadlines, and deliverables. Relational or interpersonal leadership is about being intentional in those moments, ensuring that even necessary transactional work is grounded in trust, respect, and human connection. This doesn’t require oversharing personal details or becoming close friends with colleagues; rather, it involves developing mutually satisfying professional relationships characterized by trust and compassion.

For example, a CPA meeting with a client may begin with a stated purpose of reviewing financial results, but relationship building occurs when the conversation also explores how those results connect to the client’s broader goals, concerns, or family priorities. Asking questions such as “How are things going overall?” or “What’s been most challenging for you lately?” demonstrates genuine interest in the person behind the numbers. Internally, a chief accounting officer who takes time to understand team members’ career goals, workload pressures, or ideas for improvement — especially during high-stress periods — strengthens trust and engagement. These moments signal that people are valued for their perspective and contribution, not just for their output.

Practical strategies for strengthening interpersonal relationships include:

Incorporating short “human check-ins” at the start of meetings, particularly during high-pressure periods.
Networking internally as well as externally, learning what colleagues do, what matters to them, and how their work connects with shared goals.
Shifting from purely transactional exchanges (“Thanks for sending the report on time.”) to relational communication that acknowledges impact (“Your analysis helped us anticipate next quarter’s cash needs, and I appreciate the thought you put into it.”).

Relational intelligence refers to the ability to intentionally build, maintain, and deepen professional relationships through trust, empathy, and effective communication. It draws from emotional intelligence but focuses specifically on how individuals connect and collaborate with others. In a people-driven profession like accounting, relational intelligence is a critical leadership capability. By exercising empathy, leaders build trust; by nurturing trust, they strengthen relationships; and by strengthening relationships, they create the conditions for sustained success.

About the authors

Jaclyn T. Badeau, CPA, CGMA, MBA, is president of Badeau Consulting and director of finance and accounting at Carey International Group in Orlando, Fla. Jessica E. McClain, CPA/CITP, CISA, CGFM, is CFO at American Staffing Association in Alexandria, Va., and limited partner at How Women Invest. To comment on this article or to suggest an idea for another article, contact Jeff Drew at Jeff.Drew@aicpa-cima.com.

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