There is a persistent claim in the air that accountants are among the professions most exposed to AI.  It traces back to a now-famous study from OpenAI and the University of Pennsylvania, which scored accountants, auditors, and tax preparers at 100 percent exposure, and the research since has mostly echoed it.

We disagree.

That 100 percent is real, but it measures the wrong thing.  Exposure means AI could cut the time on a task by half.  It says nothing about whether the job can be done without the person.  A frontier model can pass a CPA exam, and probably every degree the co-founders hold between us.  Acing an exam is not the same as knowing how the work actually gets done.  That distinction is the reason Providio exists.

We learned it from the accountants themselves.