Karbon report finds AI raises the standard for client relationships in accounting
New research finds clients increasingly expect AI in accounting, valuing stronger relationships and greater transparency over purely faster service.
SAN FRANCISCO, July 27, 2026 — Karbon, the leading AI-powered accounting practice management software, today announced the release of a new research report: The Future of Client Trust in the Age of AI. Based on a survey of 350 U.S. business owners and leaders, the report finds that clients increasingly expect their accounting firms to use AI while continuing to prioritize the trust, judgment, and strategic guidance central to the profession.
Trust remains the greatest competitive advantage for accounting firms
In their relationships with their accounting firms, business owners value the qualities that technology doesn’t directly replace. The research found that trust, relationships, and professional judgment remain the foundation of accountant-client trust:
The accounting profession earned an exceptional +49 Net Promoter Score, with 84% of clients rating their accountant an 8 or higher on a 10-point scale.
Trust is the top reason clients choose an accountant, with 39% of respondents saying it matters most in their decision-making.
When asked what AI can never replace, clients consistently pointed to their accountant's judgment, knowledge of their business, accountability, and personal relationship.
"Accounting has always been built on trust, and that foundation becomes even more valuable as AI adoption accelerates,” said Mary Delaney, CEO of Karbon. “Clients expect firms to embrace new technology while continuing to deliver the judgment, transparency, and personal guidance that have always defined the profession."
Clients expect AI, but want humans to make key decisions
According to the research, clients increasingly assume their accountants already use AI tools. They care most about how their partners deploy the technology and show transparency about its role in client work:
The vast majority (89%) of clients want transparency about where AI is used in their accounting work.
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