AI isn’t coming for your job.  It’s coming for your judgment.

I’ve been in public accounting for twenty-one years and all with the same firm, a true rarity these days. I’ve watched my industry, and so many others, shift from file cabinets and faxes to client portals and cloud software. Now, we’re navigating the newest frontier: artificial intelligence.

AI is transforming the way we do business. As I reflect on legacy planning for the next generation to carry this firm into the future, I’m reflecting on this crucial question:

“How can we use AI without losing the personal touch our clients have come to expect?”

AI is a tool with tremendous potential.  It’s not a replacement for the relationships, judgment, or deep expertise defining who we are and customer experience we provide as trusted advisors. This was on full display recently at our office.

While reviewing a tax return, I noticed the tip credit had already been applied before I’d marked the client as eligible in our system. I asked the preparer, “Who helped you with that?”

“No one,” he said. “I figured it out using AI.”

I was both surprised and impressed. And I realized something important: AI didn’t identify eligibility. That came from the preparer’s own attention to detail by comparing prior returns, recognizing industry context, and exercising judgment. Then AI assisted with the calculation.

Now imagine if the process was reversed. If AI led without human review, or used faulty assumptions, we might’ve missed the credit entirely.

The human behind the tool is critical.

Judgment Over Automation

Here’s another example. 

We have a client who was no longer a “surviving spouse” for tax purposes, and now files as ”single.” If we solely relied on AI-driven tax software, he would’ve missed out on a major capital gains exemption. The system would’ve processed him as any other ”single” filer resulting in a significant and unnecessary tax burden.

Because of my deep knowledge and application of the Internal Revenue Code, and the client’s full financial picture, I manually overrode the system and applied the appropriate advanced exemption. The result? A drastic reduction in his tax liability.

AI didn’t get us there. Experience did.

So what does this mean? What is the role of AI in professional services? More importantly, what is our role as advisors in the era of AI? Where does one leave off and the other begin? 

Here’s what my partners and I are doing to prepare and strengthen our team- and the Palermo, Landsman & Ross, PA brand- in today’s digital landscape.

Best Practices and Boundaries

When it comes to implementing AI, there are some keen observations we’ve made and best practices we’re implementing with our team at Palermo, Landsman & Ross, PA.

✔️ We DO

Use AI as a support tool, not a decision-maker.  Let it crunch numbers, extract data, and accelerate research, but keep your expertise in the driver’s seat.

Pair AI with professional intuition.  Human insight identifies the real problems worth solving. AI helps once you’ve determined your direction.

Leverage AI to streamline, not impersonalize.  Use it for tasks like document extraction or summarization, then reinvest time in deeper client relationships.

Use AI to stay informed, then interpret.  AI tools can track overnight changes, but your value lies in translating updates into client-specific action.

✖️ We AVOID 

Delegating strategy to a machine. Only an experienced advisor can connect insights across multiple domains to create a plan that truly reflects the client’s needs and objectives.

Expecting AI to grasp nuance.  It can’t detect shifts in client intent, or life events which dramatically alter your client’s landscape.

Letting AI become the face of your firm.  Clients crave personal connection. A chatbot may deliver data, but only you deliver context, clarity, trust, and empathy.

“Organic Planning” in an AI World

This brings me to the concept I believe defines our future: organic planning.

Organic planning blends human experience with technological efficiency by enhancing YOUR work. It means starting with the client’s story and layering in your technical expertise to ask: What’s best for this client, in this stage of life, with these goals?

AI can run scenarios, but it can’t see the big picture unless you guide it. Organic planning is about staying present, flexible, and curious while letting technology do the heavy lifting behind the scenes.

For Consumers: What You Should Be Looking for in an Advisor?

If you’re a consumer looking for a tax professional, or any advisor, ask yourself: Does this person just collect my data, or do they ask deep questions showing they understand the nuances of my industry and market? Do they demonstrate a strong desire to understand me, my goals, and my risks? 

Today, anyone can plug numbers into software, but not everyone can lead strategy, advise proactively, and advocate for your goals. 

An advisor who leads with expertise and uses AI as a support, not a crutch, is going to find opportunities and avoid costly oversights. 

When AI is in the right hands, it amplifies value. When it’s used without oversight, it can create a false sense of accuracy. Your peace of mind comes from the human behind the tool, not the software.

A Note to the Next Generation of Advisors

To all future advisors: learn the tools. Embrace the tech. But never lose sight of what we really do.

We don’t just produce or offer advice. We manage expectations and sell a sense of security. We provide relief by anticipating client needs and offering proactive guidance, by understanding and applying industry and market nuances, and by creating context and strategic application on the info and data.

This is how we give business owners confidence that someone has their back. This is how we earn trust and build a reputation that not only stands the test of time, but survives through a changing world.

That’s the one thing AI can’t do, and it’s the one thing we must lean into and protect as we move forward.

What to Do With the Time AI Saves You

Time is a non-renewable asset. If AI is giving some of it back, make sure it’s spent growing your vision. Here’s what I encourage business owners to start thinking about:

Work on your business, not just in it.  Use the extra capacity to revisit your goals, re-evaluate your pricing, plan a strategic expansion, or finally build the advisory board you've been meaning to. Free time isn’t a break. It’s your invitation to lead at a higher level.

Invest in relationships.  Whether it's deepening client connections, mentoring your team, or reconnecting with advisors, relationship capital is more valuable than ever. AI may streamline tasks, but it can’t replace trust, and trust builds loyalty, referrals, and resilience.

Get curious about your data.  With AI tools surfacing patterns and red flags faster than ever, now is the time to learn how to read your own dashboards and ask better questions. Don’t just look at your numbers. Start interpreting what they mean and how they can drive smarter decisions.

Build a culture of adaptability.  AI is a sign that change is constant and inevitable. Lead your business to be flexible, adaptable, and open to experimentation. The firms that thrive won’t be the ones avoiding tech. They’ll be the ones that ask, “What else can we do now?”

In an AI world, the future belongs to those who know when to lead with intelligence, and when to lead with wisdom.