The Big Four accounting companies are choosing AI over humans, cutting benefits and hiring, according to the author. This shift is seen as a race to the bottom as 75% of current Certified Public Accountants (CPAs) are expected to retire within the next 15 years. Despite already saddling employees with legal, unpaid overtime, many firms are cutting staff to the bone and using purpose-built artificial intelligence (AI) tools to fill in gaps. This trend is seen across white collar fields, with new grad hiring decreasing by 29% in recent years. KPMG announced it would lay off 10% of its U.S. audit partners after failing to secure enough voluntary retirements, and Deloitte announced it will cut back benefits for various employees.