As accounting firms begin outlining their 2026 strategic plans, technology continues to drive both expectations and uncertainty.

In its annual set of predictions, CPA Practice Advisor highlights several developments that firms should be weighing as they think about automation, workflow design, and long-term infrastructure needs. 

The movement away from traditional engagement binders and into cloud-native systems remains slower than many had predicted. Similar functionality between providers, along with a general lack of data-conversion tools, continues to slow momentum, and the report states it may still be “another two to three years before a clear heir-apparent is crowned.” Many firms instead are focusing on tools that improve client intake and document delivery. 

The need for change management will also become much greater. As new applications emerge at an increasing rate, the report suggests that firms embracing “learning organization” principles and emphasizing training may be best positioned to take advantage of shorter adoption cycles. 

Another area to watch is Agentic AI. Firms are increasingly familiar with the concept, but early adoption is expected to be vendor-driven, particularly with continued concerns around verification and data security. An emerging generation of AI tools that can extract data from PDFs may also disrupt long-established document workflows. 

Other predictions include increased reliance on collaboration platforms over email, a renewed attention to cybersecurity as cybercriminals expand their own AI capabilities, and continued growth in digital client-ingress tools. Each of these trends points to a period of adjustment that will impact how firms organize work and plan for automation in the coming year.