Legaltechdaily iconLegaltechdailySep 25, 2026 ~7 min source read

Stop buying AI features. Build the foundation.

Accounting firms rushed to adopt point AI tools and now face a fragmented, expensive stack. Short-term gains from features are real; long-term competitive advantage comes from a firm-level AI foundation that connects models to firm data, workflows, permissions, and governance.

Stop buying AI features. Build the foundation.

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Useful takeaways from this story.

Buying isolated AI features produces short-term productivity but creates integration, governance, and maintenance costs that multiply with each tool.

Many organizations fail to scale AI because they lack accessible data foundations, governance for agents, and integration capability.

Without foundational work, agentic AI projects face high cancellation risk and escalating costs despite large planned AI budgets.

The useful part

Firms adopted AI one use case at a time: a tool for general productivity, another for professional research, another for audit and document work, and increasingly, AI embedded in individual applications and workflows. Firms wanted immediate efficiency gains, and employees adopted the tools that helped them work faster. As these AI features accumulated, each became its own technology decision, with its own cost, integration requirements, data considerations, workflow implications, and governance questions.

How it works

  • Thomson Reuters' 2026 Future of Professionals research found that 81% of tax and audit professionals now use AI regularly in their day-to-day work, while 35% say they use AI tools their firm has not authorized.
  • Any firm can license a general-purpose model, add AI-powered research, automate document review, or turn on a new copilot.
  • A true AI foundation connects intelligence to the firm's own data, workflows, permissions, institutional knowledge, and governance.
  • and for accounting firms, that foundation is Firm AI: intelligence mapped to how your firm actually operates.
  • Deloitte's 2026 Tech Trends research finds only 11% of organizations have successfully deployed AI agents in production.

What to take from it

It lets AI capabilities scale across the organization instead of being deployed as isolated point solutions, and it creates a common base on which new capabilities can be added, governed, measured, and improved over time. Buy ten features and you have paid that bill ten times over, because nothing built for one is reused by the next. It predicts that more than 40% of agentic AI projects will be canceled by the end of 2027 because of escalating costs, unclear business value, and inadequate risk controls.

Example or evidence

  • Deloitte's research on agentic transformation makes the missing foundation even more explicit.
  • Each additional use case builds on what is already there, so your tools get cheaper as you add them rather than more expensive.
  • They will be the ones that build the strongest foundation underneath them.
  • Once those capabilities exist, the next workflow does not rebuild them.

Details worth keeping

The result is that AI adoption has outpaced firm-wide strategy and control. AI is already in use across the organization, but not through a coordinated, centrally governed approach. This is why buying the latest AI feature is unlikely to create a lasting competitive advantage.

Related coverage

  • Kalungi: Ask yourself one question before you build another workflow around a cheap AI tool: who's actually paying for how cheap it is?
  • Entrepreneur: AI makes software development faster and cheaper, but speed alone does not create better products.
  • Yourstory: At DevSparks Chennai, Intel Director Aditi Nanda said developers may need to spend less time memorizing languages and frameworks, but engineering fundamentals, system knowledge, and the ability to...

More context around this story.

The cost of innovation
Legaltechdaily iconLegaltechdailySep 24, 2026

The cost of innovation

Nearly every conversation about AI right now includes some version of the same claim: “Because of AI, we can build this ourselves.” It’s a sentiment shared by private equity firms, investment banks, and professional services organizations across the board. It’s an understandable thesis. AI has made it genuinely easier

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