This study deals with addressing the entry of AI in accounting offices in Jordan, by explaining the mechanism of work of this smart accounting software, which works with a limited presence of the human element, therefore, it explains the impact of the work of these elements with smart accounting software to increase its efficiency by reducing bias and the presence of continuous human supervision and working transparently and accurately. It also shows the advantages of introducing smart software (smart accountant) in accounting work compared to traditional accounting. Finally, in the absence of specialized legislation to determine the responsibility of smart software in the event of its errors, we will try to rely on the Jordanian laws in force for this work, such as, the Jordanian Civil Law and the Electronic Transactions Law.