Technology is making accounting invisible. Algorithms, automation and artificial intelligence (AI) handle much of the accounting and compliance process. The benefit to accountants is that, rather than recording invoices and doing bank recons, they can use their time and skills more constructively: to help clients build resilient, successful businesses and to understand the impact of technology-driven change in their own firms. The caveat, however, is that technology has also leveled the accounting playing field and has increased the intensity of competition. As more accounting functions are automated, clients soon won’t need accountants to balance the books. The good news is, there’s one crucial thing that can’t be automated: the accountant-client relationship. If accountants want to survive the next wave of digital disruption, they will need to focus on their roles as trusted business advisors who help clients understand the insights generated by AI.