KPMG has introduced a new training program aimed at strengthening critical thinking and judgment skills among its summer audit and assurance interns amid rapidly evolving artificial intelligence (AI) capabilities reshaping the accounting profession. Nearly 1,000 interns gathered at the firm’s $450 million training facility near Orlando International Airport this summer to participate in a series of challenging exercises designed to enhance skills that AI is unlikely to replicate effectively.

One of the training activities placed interns into teams tasked with designing company logos under a series of constraints and changing conditions, including sudden team member losses and restrictions on resources, such as limiting the use of scissors to senior associates who were unavailable due to illness. Other exercises included a scavenger hunt and a fraud whodunit scenario, all intended to cultivate adaptability, judgment, and skepticism.

KPMG’s initiative responds to projections that routine audit tasks, such as payroll and revenue contract testing, will be automated within the next two to three years. The firm has already reduced the number of U.S. audit partners by 10% this year while redefining the role of junior auditors—recent college graduates who typically start with salaries around $80,000. Despite the restructuring, KPMG is increasing its auditing workload, highlighting the need for auditors to develop higher-level skills that complement rather than compete with AI.

This focus on developing human judgment stands in contrast to approaches taken by some companies that use AI to reduce headcounts and predict significant job losses in white-collar sectors. Others, including IBM, Salesforce, and McKinsey, are investing in reskilling employees to work alongside AI tools.

KPMG emphasizes that nurturing critical thinking and skepticism is vital to uphold the trust and integrity of the auditing process, especially as automation and regulatory pressures intensify. The firm views these attributes as essential to maintaining quality and addressing increasingly complex audit challenges.

The summer intern program exemplifies a broader transformation in professional education as businesses adapt to AI’s growing role. It underscores the shifting nature of white-collar work, where technological advancement is prompting firms to rethink traditional job functions and prepare their workforce for future demands.