Artificial intelligence, as the product of today's social development and technological innovation, has become the core driving force of a new round of scientific and technological innovation and industrial transformation, and is having an extremely profound impact on the world economy, social development and people's lives. It has also been widely used in the field of accounting entities--financial robots, which have gained the favor of enterprises with the advantages of huge data processing, efficient business operation and uninterrupted working time, but at the same time, it also leads to the surplus of basic accounting staff. Therefore, it is necessary from the perspective of accountants, to analyze its challenges, explore their own advantages, make full use of the opportunities of career transformation, and seek strategies to become excellent accountants in the new era.