AI accountant vs accounting firm: what the software does and what stays with a human

An AI accountant is software that prepares posting proposals, watches deadlines and drafts documents, while an accounting firm is a business whose people can keep the books under contract. Anna and Kasia are software (the AI team), not an accounting firm or an adviser. Below is a distinction of roles based on legislation and on what the product actually does.

What the Accounting Act says

• The accounting books are kept by the entity (art. 11 para. 1). It may entrust keeping them to a business meeting the conditions of art. 76a para. 3 (art. 11 para. 2).
• Providing bookkeeping services is a business activity (art. 76a para. 1). These activities are to be performed by persons with full legal capacity who have not been convicted by a final judgment of the offences specified in the Act (art. 76a para. 3).
• The head of the entity, unless separate legislation provides otherwise, is responsible for accounting obligations even when he or she has entrusted them to another person or business with their consent. Their acceptance of responsibility should be confirmed in writing (art. 4 para. 5).
• The financial statements are signed by the person entrusted with keeping the books and by the head of the entity; the signature confirms that the statements meet the requirements of the Act (art. 4a para. 2 and 2a).

These provisions refer to an entity, a person and an entrepreneur. The software is none of these, so we treat Zaksio as a tool in which the entity keeps its books.

What the Tax Advisory Act says

• The Act classes as tax advisory activities, among others, giving advice, opinions and explanations on tax obligations, keeping books and records for tax purposes, preparing returns and declarations, and representation in proceedings before authorities (art. 2 para. 1).
• Professional giving of advice, opinions and explanations and professional representation in proceedings before authorities are reserved for entitled entities within the meaning of the Act (art. 2 para. 2), among others tax advisers entered on the list, advocates and legal advisers (art. 3).
• Keeping the books and preparing returns are listed in art. 2 para. 1, but the reservation in para. 2 does not cover them.
• An attorney in tax proceedings may be an individual with full legal capacity (Tax Ordinance, art. 138b § 1). According to Biznes.gov.pl a company cannot be one, but its employee can.

Not every accounting firm is a tax adviser: art. 76a of the Accounting Act sets different conditions than the Tax Advisory Act. If you need advice on your case or representation before the tax office, ask directly about their qualifications.

How roles are split in practice

• The software prepares: proposed postings, deadline reminders, draft returns and files, payment matching, payroll runs for review.
• A human approves: every proposal that results in money, taxes, payroll or a document for an authority. Approval is not a formality, because the human is responsible for it.
• A human is responsible and signs: the head of the entity for accounting, and the financial statements are signed by people (art. 4 para. 5 and art. 4a para. 2).
• A qualified human advises and represents: advice on your case, a dispute with the tax office, an inspection, a summons requiring legal assessment.

When an accounting firm alongside the software makes sense

An accounting firm can take over keeping the books under contract, once the conditions of art. 76a are met, and answer questions about your situation. The software speeds up document preparation and keeps deadlines in order. The choice depends on who should be responsible for the books and what you want to outsource. Zaksio can be connected to a firm: you can invite your accounting firm to your account, and firms can serve many clients in Zaksio.

Is the AI accountant free?

The Start plan in Zaksio is free within the plan limits, with no time limit and no payment card. Plan limits and prices are in the pricing. The free plan is software, not an accounting firm service: it does not include advice on your case or representation before the tax office.

How it works in Zaksio

• Anna, the AI accountant, reminds you about deadlines, proposes postings of purchase invoices based on rules and supplier memory, matches bank statement payments to invoices, proposes depreciation and prepares a JPK_V7 draft. Reading an invoice scan and suggesting an account use a language model and carry an AI proposal label.
• Kasia, the AI HR specialist, watches HR deadlines, proposes preparing the payroll and prepares ZUS and PIT files for import or filing.
• Amounts are calculated by deterministic code with tests, not by a language model. By default every proposal waits for approval, and the payroll and JPK never go through without a human.
• "Ask the team" answers for information only, based on the legislation in the register and the company's data. It is not advice on your case.
• Zaksio prepares files and letters, while the decision to file and the signature are up to you or your firm. Zaksio does not file anything with the office on your behalf and does not represent you at the office.

Sources

• Accounting Act, consolidated text (Dz.U. 2026 poz. 522, legal status as of 26 March 2026) — https://eli.gov.pl/eli/DU/2026/522/ogl
• Act on Tax Advisory, consolidated text (Dz.U. 2021 poz. 2117) — https://api.sejm.gov.pl/eli/acts/DU/2021/2117/text.pdf
• Act on Tax Advisory: list of amendments, including the act amending the Act on Tax Advisory (Dz.U. 2025 poz. 1882, in force from 1 March 2026) — https://isap.sejm.gov.pl/isap.nsf/DocDetails.xsp?id=WDU19961020475
• Tax Ordinance, consolidated text (Dz.U. 2026 poz. 622), art. 138b — https://eli.gov.pl/eli/DU/2026/622/ogl
• Attorneys and tax representatives (Biznes.gov.pl) — https://www.biznes.gov.pl/pl/portal/0091