PwC to have entry level accountants oversee AI

PwC plans for junior staff to supervise AI in audits, reshaping training and roles.

PwC assigns AI oversight to entry level accountants within three years

PwC’s AI assurance lead, Jenn Kosar, told Business Insider that entry-level hires will take on manager-level tasks within three years as AI handles routine audit work. In that timeframe, new associates are expected to review and supervise the AI’s outputs, rather than performing only basic data gathering. PwC is rolling out its assurance for AI product to help clients govern AI use, signaling broader shifts in how the firm delivers services and may influence pricing models toward outcomes rather than hours. The firm notes clients are asking for more AI-driven capabilities, a sign of changing client expectations and business models across the industry.

To prepare, PwC is shifting training toward the fundamentals of auditing and critical thinking, teaching junior staff to oversee AI rather than just execute tasks. Partners and managers may need to adapt to requests for broader AI-enabled services. Kosar acknowledges fears that automation could erode critical thinking or replace jobs, but argues it will produce faster, better-informed professionals who focus on high-value insights. The changes reflect a larger trend among the Big Four toward governance and transparency in AI use and a reevaluation of how value is priced and delivered.

The piece captures a pivotal shift in professional services: automation is not a shortcut but a prompt to re-skill staff for higher-order work. PwC frames AI as a tool that expands what junior staff can supervise and how audits are delivered, pushing firms toward outcomes-based offerings. That shift carries risk, including potential backlash from employees and the need for heavy retraining investments. If executed well, it could raise standards and efficiency; if not, it could deepen job insecurity among new hires and invite regulatory scrutiny over AI governance.

Highlights

The next years will test how firms balance efficiency with human judgment.