By industry · Legal, accounting, consulting

AI-first for professional services firms

AI speeds up drafting and analysis in legal, accounting and consulting work. It also makes confident mistakes, and the firm still answers for them. The documented failures in this sector are all about work nobody checked.

Where AI helps

Your product is judgement, put into documents. AI is good at producing documents. It is unreliable at judgement and at facts. So the gain depends on the task, and on who checks.

WorkWhat has been shownWhere it comes from
Drafting and writingProfessionals finished writing tasks 40% faster, with better quality.Experiment with 453 professionals
Analysis and client deliverablesConsultants did more and better work on 18 tasks. On one task that looked similar, they were more often wrong with AI than without.Experiment with 758 consultants
Research and citationsA general chatbot invented six court decisions. A consulting report was reissued to fix wrong citations. A second Deloitte report, in Canada, cited research papers that do not exist. Such cases are not rare: one researcher’s database lists 2,199 court decisions involving AI-invented material, 871 of them involving lawyers, as of 16 October 2026.Law firm case, consulting case, HR Reporter on Deloitte Canada, the AI Hallucination Cases database
An AI-run law firmEngland’s legal regulator authorised Garfield.Law in May 2025. The firm uses AI to recover unpaid debts for small firms through the small-claims court. Its conditions: the AI may not propose case law, it acts only when the client approves each step, and named solicitors stay accountable.Garfield.Law case, from the regulator’s decision
Routine processingAt one accounting firm, years of automated processing wore down staff skills. That was older software, not today’s AI.Case study of an accounting firm

Use is wide. Gains are uneven. In a BCG survey of US professional-services workers, 95% used generative AI at least once a month. Yet 53% said it saved them less than a quarter of their time. Among US lawyers, 30% reported using AI tools in the American Bar Association’s 2024 survey, up from 11% a year earlier. In a 2026 survey by Clio, which sells legal software, 71% of solo practitioners and 75% of small law firms used AI for legal work. Fewer than a third had grown revenue with it, and 86% of solo practitioners and 78% of small firms had made no pricing change because of AI.

Smaller firms start further back. A study of several audit firms found that smaller firms were less ready for AI than large ones.

Risks and rules

  • The firm answers for the output. In the law firm case, a US federal court said lawyers keep “a gatekeeping role” over the accuracy of what they file, whatever tool they use. The firm was fined.
  • Client confidentiality. In the United States, the American Bar Association issued guidance for lawyers in July 2024. It says a lawyer using generative AI must keep client information confidential unless the client gives informed consent. Informed consent means the client agrees after the risks are explained. The same guidance covers competence, telling clients how the work is done, and fees.
  • Fees. The same guidance says a lawyer may charge for time spent giving a tool its input and checking the draft. In most cases the lawyer may not charge the client for learning to use the tool. If you bill by the hour, an hour the tool saves is an hour you do not bill, unless you change how you price. See measure time saved against a baseline.
  • Leaders answer for the checks. In June 2025 the High Court of England and Wales said that people who lead legal practices, “such as heads of chambers and managing partners”, must take “practical and effective measures” so that everyone understands the duty to check AI output. Publishing guidance is not enough by itself. See the Primus Solicitors case, from the same judgment.
  • Staff must understand the tools. In the EU, the AI Act requires organizations that use AI to “take measures to support the development of AI literacy of their staff”. AI literacy means knowing enough about AI to use it sensibly. The duty has applied since 2 February 2025. It does not require a firm to guarantee any set level of knowledge. See test AI knowledge instead of asking staff to rate their own.
  • Junior staff learn on the tasks AI takes. First drafts, research and checking are how juniors build judgement. Whether AI is already cutting junior hiring is disputed. In US résumé data, firms that advertised jobs for people to build generative AI into their work hired fewer juniors afterwards, and 28% of those firms were in professional services (study). Other US data find no clear disruption across the labour market. See keep the entry-level tasks that newcomers learn on.

Practices for this industry

All 30 practices in the library apply in this industry. None of them is specific to one sector. For the ones below, a study, a company case or a worked example from this sector shows why they matter here.

Pick your company size

Size changes what is practical more than sector does. Each link opens the library filtered to that size.

Company cases

Each case is a named company with numbers and a public source. All cases.

Studies from this sector

These studies were run on work that is typical of this sector.

Sources

  1. BCG (2025). Gen AI in professional services. Survey of US professional-services workers, run in late 2024. bcg.com
  2. LawNext (March 2025), reporting the American Bar Association’s 2024 technology survey. lawnext.com
  3. Yang, Blount and Amrollahi (2024). Artificial intelligence adoption in a professional service industry: A multiple case study. Technological Forecasting and Social Change. doi.org
  4. American Bar Association (29 July 2024). ABA issues first ethics guidance on a lawyer’s use of AI tools. Announcement of Formal Opinion 512. americanbar.org
  5. European Union. AI Act, Regulation (EU) 2024/1689, Article 4 (AI literacy), as amended in 2026. Text on the European Commission’s AI Act Service Desk. ai-act-service-desk.ec.europa.eu
  6. Charlotin. AI Hallucination Cases database. Count as of 16 October 2026. damiencharlotin.com
  7. Clio (4 May 2026). Legal Trends for Solo and Small Law Firms 2026. Press release by a legal software vendor. clio.com
  8. Hosseini Maasoum and Lichtinger (May 2026). Generative AI as Seniority-Biased Technological Change: Evidence from U.S. Résumé and Job Posting Data. SSRN 5425555. Working paper. raw.githack.com
  9. Solicitors Regulation Authority (May 2025). Authorisation of Garfield.Law. sra.org.uk
  10. R (Ayinde) v London Borough of Haringey and Al-Haroun v Qatar National Bank [2025] EWHC 1383 (Admin). Judgment of 6 June 2025. High Court of England and Wales, Divisional Court. judiciary.uk

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