What this occupation does
Bookkeeping, accounting, and auditing clerks compute, classify, and record numerical data to keep financial records complete. The role spans transaction entry, ledger maintenance, reconciliation, basic reporting, and assistance to accountants in small and mid-sized organisations.
The exposure score in context
The ILO 2025 refined Generative AI Occupational Exposure Index places bookkeeping, accounting, and auditing clerks in the very high exposure gradient. ILO 2025 places bookkeeping clerks in the very high exposure gradient. Transaction entry, reconciliation, and standard-form reporting are technically and contextually feasible for current generative AI plus existing automation; the growing tasks are exception handling and small-business advisory work.
The mapping uses ISCO-08 code 4311 (BLS-published SOC-to-ISCO crosswalk). The full methodology, including the dominant-match rule for one-to-many crosswalks, is at /methodology/#algorithm.
The top five tasks, classified
The top five O*NET 30.2 tasks for this occupation, each tagged Displaceable / Changing / Growing per the Brookings 2024 task-level rubric. The tag definitions are at /glossary/#displaceable-task, /glossary/#changing-task, and /glossary/#growing-task.
- Displaceable: Operate computers programmed with accounting software to record, store, and analyse information. Routine bookkeeping software operation is technically and contextually feasible for current generative AI.
- Displaceable: Check figures, postings, and documents for correct entry, mathematical accuracy, and proper codes. Routine accuracy-checking is technically and contextually feasible for current generative AI.
- Displaceable: Classify, record, and summarise numerical and financial data to compile and keep financial records, using journals and ledgers or computers. Standard ledger work is technically and contextually feasible for current generative AI.
- Growing: Comply with federal, state, and company policies, procedures, and regulations. Compliance interpretation and exception handling are augmentation-prone per Brookings 2024 and grow with regulatory complexity.
- Changing: Receive, record, and bank cash, checks, and vouchers. Banking and recording are heavily automated; physical handling and exception cases remain human in many small-business contexts.
What is growing in this role
The BLS Employment Projections 2024-2034 outlook for bookkeeping, accounting, and auditing clerks is decline (-5% projected change, -77k jobs). Source: BLS Employment Projections 2024-2034.
Per the WEF Future of Jobs Report 2025, the top three growing skills relevant to this role are: AI and big data, Analytical thinking, Technological literacy. The skills are mapped to the occupation's O*NET skills profile.
Brookings 2024 finds bookkeeping among the most-exposed routine work; small-business advisory, compliance interpretation, and exception handling are augmentation-prone.
Similar occupations
O*NET 30.2 lists the following related roles. Each links to its own deep dive where one is published.
- Accountants and Auditors
- Administrative Assistants
- Financial Analysts
- Insurance Underwriters
- Human Resources Specialists
Industry context
This role sits primarily in the Finance industry. The industry-level rollup includes the cross-occupation exposure profile and the BLS-published industry-level outlook.
How this assessment was made
The full methodology is at /methodology/: ILO 2025 refined index for the gradient, Brookings 2024 rubric for the task tags, BLS 2024-2034 for the growth outlook, WEF 2025 for the skills demand. The pre-empted critiques are at /how-to-argue-with-this/.