Research on the Impact of Introducing RPA on Certified Public Tax Accountant Services

Based on interviews with RPA manufacturers/vendors and Certified Public Tax Accountant office

Abstract

　This paper studies how RPA (Robotic Process Automation) is introduced and utilized in the certified public tax accountant services through an interview survey.

　Certified public tax accountant are required to be timely and accurate in their services. The main services include tax representation, preparation of tax documents, tax consultation, and accounting services (prepare financial documents at the request of others, keep accounting books as an agent, and perform other financialrelated duties).

　In order to examine the relationship between these operations and RPA, we first examined the product characteristics and limitations of RPA itself with the cooperation of RPA manufacturers. Next, we confirmed the characteristics of certified public tax accountant firms that introduce RPA with the cooperation of RPA vendors Finally, we interviewed certified public tax accountant firms that have implemented RPA. The following matters were clarified.

　(1) The background of the introduction of RPA and the available services for certified public tax accountant.

　(2) The services in which the introduction of RPA has been effective and its innovations.

　(3) Changes in the role of certified public tax accountants due to the introduction of RPA.

　(4) Impact of RPA on the accounting information preparation process.

　(5) Tasks that are difficult or inappropriate to be handled by RPA.

　These results provide several important new insights into RPA, including the introduction of RPA and its effects in the certified public tax accountant services, the tasks for which RPA can be used and its impact on traditional tasks, and how RPA can be used more effectively.

　Furthermore, the results have useful implications for the accounting industry, including certified public tax　accountant, certified public accountant, accounting professionals, small and medium-sized enterprises, and tax　authorities in Japan, where the Electronic Book Preservation Act and the invoice system are being applied.