A Systematic Review and Statistical Synthesis of the Transformative impact of Artificial Intelligence on CA, CS, and CMA Professions in India

Purpose: This paper synthesizes the body of existing literature to empirically evaluate the transformative impactof Artificial Intelligence (AI) on the professional roles, necessary skills, and operational functions of CharteredAccountants (CAs), Company Secretaries (CSs), and Cost and Management Accountants (CMAs) in India.Methodology: Following the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses)standards, a Systematic Literature Review (SLR) was carried out. 42 high-impact scholarly articles, professionalbody reports (from ICAI, ICSI, and ICMAI), and "Big Four" white papers released between 2023 and 2025comprised the corpus we examined. Major transformative themes were identified through a thematic synthesis,and statistical information from published research was compiled.Findings: Three prominent, statistically validated themes emerge from the synthesis of available published data:Hyper-Automation of Routine Tasks: Adoption of AI increases digital office efficiency by 72.1% throughautomating the processes like data entry, reconciliation, and basic compliance.Role Elevation from Recorder to Advisor: Professionals are being elevated rather than replaced by AI.According to a 2024 study, accounting professionals' functionality and responsibilities have improved by 75.7%,with their concentration now being on strategic consulting and Advisor rather than historical documentation.Emergence of New Governance Mandates and Skill Gaps: Due to new risk and laws/regulations like as India'sDigital Personal Data Protection (DPDP) Act, 2023, company secretaries are taking on a new, non-negotiablerole in AI Governance. A crucial "skill gap" in data analytics and strategic interpretation is a commonimpediment to this change.Originality/Value: The first comprehensive synthesis of public statistical and qualitative data on the effects of AIin all three of the top Indian commerce professions is presented in this research. It gives professionals,businesses, and educational institutions a common framework for comprehending this momentous change and aroad map.