Abstract: Artificial intelligence has brought great convenience to our life and production, and it has been applied in different industries. But for the accounting industry, artificial intelligence brings development opportunities to the industry, but it also contains challenges. In this regard, the author from the characteristics of artificial intelligence, elaborated its impact on the accounting industry, and combined with the current situation of the accounting industry put forward several countermeasures, hoping to contribute to the healthy development of the accounting industry.

Key words: Artificial intelligence, Accounting industry, Impact