The article is theoretical and methodological. It describes the concept of artificial intelligence. It has been outlined how over the years AI is slowly replacing human work. Artificial intelligence is new technologies that appear in every area of human life. You don’t have to look far for examples, digital network operator, smart air conditioning, online shopping, connected vacuum cleaners, robots used in factories. The aim of the work is to show how dangerous artificial intelligence can be for humans. It may lead to the fact that in a few or a dozen years or so some professions will disappear. Where human work is a repetitive activity, it will be replaced by a machine. Technological development has transformed the typewriter into a computer, we already have ma- chines that can learn. It would be necessary to ask what will happen in a dozen or so years, how far will this avalanche of technological progress go. New technologies require careful management. The paper describes how new technologies affect the work of accounting offices. It has been indicated which accounting activities can be completely taken over by the machines. Several hypotheses are presented in the paper. The first is the recognition that data entry into accounting systems will be automated and taken over by new technologies. The second thesis assumes that the profession of accountant will change, it will change but will not disappear. Another one assumes that new technologies in the public law circulation will create the basis for calculating taxes by the tax administration.