Artificial Intelligence (AI), particularly generative AI, is reshaping industries by replicating and surpassing human tasks. In accounting, AI is increasingly applied to routine processes such as data entry, while offering potential for broader applications in auditing, reporting, and decision support. This study investigates the perceptions of Filipino Certified Public Accountants (CPAs) in Saudi Arabia regarding AI’s impact on accounting functions and professional roles. A quantitative descriptive cross-sectional design was employed. Data were collected through purposive sampling of 50 Filipino CPAs across three major regions of Saudi Arabia. Surveys were administered via Google Forms, structured into demographics, AI adoption, and job role impact. Responses were analyzed using descriptive statistics, including measures of frequency, mean, and standard deviation. Findings revealed that only 34% of respondents had direct experience using AI, yet 92% believed it would significantly affect the profession. Respondents perceived AI as enhancing efficiency through cost savings, reduced processing times, and improved accuracy of financial information. They also anticipated a shift in accountants’ roles from routine tasks toward strategic and advisory functions. However, moderate awareness levels and limited organizational training highlighted a skills gap. Filipino CPAs in Saudi Arabia view AI as a transformative tool that augments rather than replaces the profession. While its benefits are clear, challenges such as job displacement, ethical concerns, and lack of training remain. Continuous upskilling and governance frameworks are essential to maximize AI’s potential in accounting practice.

Keywords: artificial intelligence, technological integration, efficiency and effectiveness in accounting, role transformation