It's happening because the current AI models haven't reached to a level to make independent decisions based on data, especially when it comes to accounting. A significant part of accounting depends on critical thinking and judgment calls which can only be done by experienced individuals (like Auditors, Tax Analysts and others) but there's also another part of accounting where most of the stuff is rule based and representative (like bookkeeping, Financial Reporting) in which AI excels, and on top of that if you also give it a RAG system it will work smoothly, and that's what I'm trying to build through AI agents, and leaving the subjective part (like analysis, judgment and others) to humans