No, what artificial intelligence can do is to sort and mine electronic information, and the results of sorting and mining provide decision-making reference for people. The primary task of accountants and tax agents is to complete the audit of statements, so it is necessary to complete the audit of accounting facts, accounting facts and accounting certificates. At the same time, they should check and review the real materials and dig out the doubts they found. These jobs are mainly based on reality and people, and artificial intelligence can't do it. As for the advanced work of accountants and tax agents, such as consulting and tax planning, it is knowledge-intensive and requires more knowledge, skills, technology and local characteristics. In these tasks, the auxiliary work of information sorting can be assisted by artificial intelligence, but the decision-making work cannot be replaced by artificial intelligence.