tl;dr
An AI accountant is software that performs accounting tasks, coding transactions, reconciling accounts, preparing reports, that would otherwise require a person with accounting training, working alongside the finance team rather than replacing the function entirely.
The term is a useful shorthand, but the more accurate picture is a system that handles the volume of routine work an accountant used to do by hand, freeing the person to review, approve, and make the calls that need professional judgment rather than pattern-matching.
See how this works in Light's Agents.
