Small accounting firms looking to adopt AI do not need to transform their operations overnight, according to Stephanie Otero, CPA, the AICPA’s vice president–Small Firm Advocate. Journal of Accountancy reports that, instead, firms can begin by identifying specific problems where AI could save time while keeping professional judgment at the center of their work.

Otero recommends starting with repetitive, lower-value tasks such as drafting client emails, summarizing meetings, organizing research, or preparing initial versions of internal procedures. Firms can select one use case and a trusted AI tool, then experiment and make adjustments rather than expecting immediate results.

“AI is a tool to enhance your expertise, not replace it,” Otero wrote. While the technology can help practitioners reach answers more efficiently, CPAs remain responsible for reviewing the output and providing the final answer to clients.

The same focused approach can help small firms manage the broader pace of change across technology, tax law, cybersecurity, staffing, and regulation. Rather than responding to every new development, Otero advises firms to concentrate on changes that will have the greatest impact on their practices and clients.

Small firms can also build learning into their routines by periodically exploring new technology, attending webcasts, and speaking with peers. Their size may provide an advantage, as firms can test new processes, gather feedback, and make adjustments without navigating the more complex decision-making structures found in larger organizations.