Full AI accounting isn’t a futuristic scenario anymore. The framing that kept this conversation theoretical for years was always the same: AI can assist accountants, flag anomalies, accelerate reconciliation—but the human remains in the loop, signing off, exercising judgment, bearing professional liability. That framing is dissolving, not because the technology suddenly crossed a threshold, but because the institutional pressure to reduce headcount has finally caught up with the capability curve. The question is no longer whether AI can do the work.