In this research, a study is carried out on the challenges that accounting will face in the future. The research aims to identify the essence of the circular economy and artificial intelligence through the impact on the way accounting is organized. Scientific research methods are used in the study, such as: analysis of aspects characteristic of the circular economy and artificial intelligence, synthesis of information, comparison to identify the impact on the organization of accounting, deduction of challenges, and inductive method to identify solutions. The results of the research identified the impact that the circular economy and artificial intelligence can have on accounting and the preparation of financial statements. Therefore, knowing and anticipating the evolutions that are determined by humanity will involve establishing the necessary steps to follow in the development of the profession and the related normative regulatory framework. The paper presents the important role of accounting in the development of the circular economy, but also the challenges in the use of Artificial Intelligence in the organization of entity accounting.