New study from Fieldguide warns that firms risk falling behind, even as 94% report faster engagements and 81% see higher profitability from AI adoption
SAN FRANCISCO, Nov. 18, 2025, a new research report exposing a widening gap between AI vision and execution across the profession. The findings, based on an independent, double-blind survey of 350 audit and advisory professionals from firms of all sizes, reveal a clear reality: belief in AI's transformative potential is nearly universal, but most firms are still struggling to translate pilot-level wins into firm-wide transformation.
Key findings reveal both the progress and the paradox:
- AI delivers measurable impact. Ninety-four percent of leaders say engagements are faster with AI, and 81% directly attribute profitability gains to it.
- Despite the gains, execution gaps persist. Eighty-three percent say their firm's AI vision doesn't consistently translate into practice, creating a widening divide between early adopters and those stuck in manual workflows.
- Human strain is mounting. Sixty percent of leaders cite workload as the top driver of burnout, and 91% believe AI adoption would improve retention, signaling that delayed transformation carries both economic and human costs.
The findings show that AI's roadblocks are no longer theoretical-they're operational. Eighty-one percent of firms report projects abandoned due to resistance, 77% cite poor data, and 85% point to lack of integration as key barriers. The challenge now isn't belief in AI's value but embedding it into daily work. Even senior partners remain pulled into manual reviews and reconciliations, while 92% of leaders say that when AI is deployed effectively, their roles shift toward oversight and strategy.
"The profession doesn't lack belief in AI. It lacks follow-through," said Jin Chang, Co-Founder and CEO of Fieldguide. "Audit and advisory leaders know AI improves margins and reduces hours. The challenge is turning pilot wins into firm-wide transformation."
The Cost of Inaction
The report warns that the growing "adoption deficit" threatens firms' competitiveness as client expectations rise and regulations intensify. Firms that fail to operationalize AI risk widening gaps in efficiency, profitability, and trust.
"Standing still is no longer neutral; it's decline," said Chang. "Firms that close the adoption gap not only protect their economics, they rebuild the sustainability of the profession."
The study builds on Fieldguide's AI Maturity Framework, a structured model for advancing from manual work to AI-enabled autonomy. Together, the AMF and The AI Adoption Paradox give firms both a roadmap and the data to guide transformation. Fieldguide's research also shows what sets leading firms apart: those that experiment, invest in clean data, and refine workflows see adoption accelerate and results compound.
The full report, The AI Adoption Paradox: Why Audit and Advisory Firms Struggle to Turn Vision Into Execution, is available for download here.
About Fieldguide
Fieldguide is the leader in purpose-built, professional-grade agentic AI for audit and advisory. The company's end-to-end engagement platform bridges innovation across firms and enables audit and advisory practitioners to deliver superior work, enhance client experiences, and unlock growth for the next decade.
For more information or to request a demo of Field Agents, visitwww.fieldguide.com/product/fieldguide-ai.
Media Contact
Kyle Cabodi
Senior Director of Corporate Marketing
fieldguide@bulleitgroup.com
