Last year, we saw reports that all of the Big Four accountancy firms have reduced the number of junior hires over the last two years. The perception was that the use of AI was at least partly to blame as it replaces activities traditionally performed by those new recruits.

In reality, accountancy firms are still hiring. All of the Big Four firms plan to hire at least 1,000 junior people this year, with EY expecting to take on 1,600. It suggests that firms are adapting to the realities of AI, rather than abandoning early-career recruitment altogether.

Jess Larsen is the founder of Thriving Humans, which works with organisations to help them get the most out of AI, including handling the human element. She agrees AI is having an impact on both the number of people being hired and the nature of the job, but also says there’s a widespread recognition that organisations need to bring in junior staff so they have the talent they need for the future.

“There’s a high recognition that they have to continue to build this talent pipeline, and one of the reasons that somebody shared with me was because they’ve seen it before,” she says. “When they went through the 2008 financial crisis, a lot of firms closed down inbound apprenticeships, and then they struggled about five years later with management talent because they didn't have as many people coming through. AI is not replacing management skills as quickly as it’s already starting to impact the work that the entry-level people are doing.”

Managers need a mindset change

AI, though, is causing managers even more of a headache when it comes to finding activities for junior hires to undertake, says Larsen. “Managers have always found it hard finding effective work for apprentices and entry-level positions to do, but AI is removing that work and making a problem that was already there worse,” she says.

It’s a case of changing the mindset of managers because we’re trying to build capabilities that will be useful in the future, she explains. “They arguably have to give them even more oversight, because there is now a bigger jump in development needed for entry-level hires to be effective.”

Junior accountants will do data review and validation

Junior roles are adapting to the emergence of AI, including to accommodate more digital capabilities and analytical thinking, says David Shogelola, talent director, accounting operations, at recruitment firm Robert Half. “As routine processing continues to be automated, early-career professionals are spending less time on repetitive data entry and more time on reviewing outputs, validating the quality of information produced by AI tools and spotting anomalies that require human insight,” he says.

There is also an increasing emphasis on understanding how to use AI systems responsibly, including knowing when to rely on automated outputs and when to challenge them. The latest Robert Half Salary Guide reveals that employers are now paying a premium for finance and accounting professionals with agentic AI capability and data analytics expertise, he adds.

Appetite to learn is becoming more important

The rise of AI is also impacting both how organisations hire and the training those in junior roles receive. “While technical knowledge is still essential, hiring managers are increasingly assessing a candidate’s appetite to learn, adaptability and comfort with technology,” says Shogelola. “This reflects the pace of AI’s evolution and the need for people who can grow with it.

“Training programmes are becoming more personalised, starting with open conversations about what the business needs and what employees are already familiar with. Many employers are now combining structured training on how to use AI tools with guidance on responsible application, helping juniors understand exactly how and when these systems should be used.

This is part of a wider shift towards a culture where AI is accepted, he adds. “When juniors see AI as a career accelerator, organisations can develop the deep, futureproof skill base they genuinely need,” he says.

Professional judgement is becoming more of a focus

Alongside this, AI is also creating additional skills requirements, says Larsen. “The technology is advancing so well that we will end up with tools that are a much better fit for our needs, but what we then need from people is the relationship management,” she explains. “It’s important that we preserve that human connectivity, whether that’s in the sales cycle or the client management perspective.” More generally, organisations are now having to work with junior recruits around softer skills more than they’ve had to historically, she adds, due to many having missed out on developing communication or social skills during the pandemic.

The future is likely to see those in junior roles combine traditional accounting or audit duties with the oversight and management of AI-driven tools, believes Shogelola. “Instead of manually gathering data or performing repetitive reconciliations, juniors will collaborate with automated systems, verifying findings, interpreting financial implications and advising on necessary follow-up actions. Their value will increasingly stem from their ability to exercise judgment, challenge assumptions and communicate insights clearly.

“The role will still require strong technical foundations, but the real differentiating factor will be the ability to balance those foundations with the confident and ethical use of intelligent tools.”