AI in bookkeeping: why human review still matters

The short answer AI can suggest categories for transactions, match receipts and draft reconciliation notes. A person should still review anything that affects tax, payroll or reported figures.

Worked example A small business has 300 transactions a month. An AI tool suggests categories for all of them. The bookkeeper reviews every suggestion over a set amount and a sample of the rest, and records any corrections so mistakes can be spotted over time.

Checks to keep Review unusual or large items. Reconcile against the bank statement. Keep an audit trail showing who approved what. Never let a tool file returns without sign-off.

Sources NIST AI Risk Management Framework (AI RMF 1.0), which recommends human oversight and documentation for AI-assisted decisions.

Limitations This is general guidance, not accounting or tax advice. Follow your local rules and your accountant.

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