INTELIGÊNCIA ARTIFICIAL A10 NO MUNDO CONTÁBIL: análise dos benefícios e desafios no setor fiscal em um escritório de Contabilidade localizado em João Monlevade-MG

Abstract

This work aims to analyze the impacts of the artificial intelligence (AI) tool A10 Fiscal Intelligence on the tax processes of accounting firms, exploring its positive and negative effects. The aim is to investigate how AI contributes to optimizing operational processes, ensuring legal compliance and improving the quality of tax information. The research adopted an exploratory qualitative approach, using bibliographical research and a case study at HB Contabilidade Ltda, located in João Monlevade - MG. Data collection was carried out through a semi-structured interview with the company manager, between July and September 2024. The results indicate that AI contributes to operational efficiency, legal compliance and the quality of tax information. The automation of repetitive tasks provided more time for strategic activities, such as consulting and tax planning. However, challenges such as the need for professional training and resistance to change still need to be overcome. Human oversight remains essential to ensuring the integrity of tax information, highlighting the importance of balancing automation and human control. This study contributes to the accounting literature by demonstrating how AI can be a strategic ally in improving tax services. He highlights the relevance of continuous training and professional ethics in the use of technology. The results suggest that the future of Accounting, with the support of AI, tends to be more efficient, ethical and responsible, significantly transforming the sector.