# Bookkeeping, Accounting, and Auditing Clerks

US SOC code 43-3031. Markdown version of https://futurehistory.earth/timeline/43-3031

Also called: Bookkeeper, Bookkeeping clerk, Accounting clerk, Accounts payable clerk, Accounts receivable clerk.

## In brief

In May 2025, [BLS](https://www.bls.gov/oes/special-requests/oesm25nat.zip) counted **1,373,680** US bookkeeping, accounting, and auditing clerks, with median pay of **$50,670** a year. Of the BLS counts since 2003, the highest was **1,858,500**, in May 2007. The earliest figure here is [a Census (IPUMS) count](https://www2.census.gov/library/publications/1975/compendia/hist_stats_colonial-1970/hist_stats_colonial-1970p1-chD.pdf) of **38,000** from 1870, not measured the same way as today's count. The last full technology era for bookkeeping, accounting, and auditing clerks: AI auto-categorization, 2017 to 2023. Pilot.com, Bench, and similar services were explicitly substituting AI-plus-one-human for the traditional human bookkeeping workforce.

## What the sources say

### Official outlook

BLS projects employment to decline 5.6% from 2025 to 2035. Source: [BLS Employment Projections 2025-35](https://data.bls.gov/projections/nationalMatrix?queryParams=43-3031&ioType=o).

### AI exposure studies

- **31.4%** of this job's tasks are exposed to large language models. Not a forecast of job losses. [Eloundou and others, 2023](https://github.com/openai/GPTs-are-GPTs/blob/main/data/occ_level.csv)
- **0.98** estimated probability that the whole occupation could be computerised, over an unspecified number of years. Not a forecast of job losses. [Frey and Osborne, 2013](https://oms-www.files.svdcdn.com/production/downloads/academic/The_Future_of_Employment.pdf)

### Since the 2013 prediction

In 2013, Frey and Osborne put this job's probability of computerisation at 0.98. BLS counted **1,586,380** of these jobs in May 2013 and **1,373,680** in May 2025 (-13%, a change derived by Future History).

Data as of BLS OEWS May 2025; BLS Employment Projections 2025-35. BLS publishes these counts as yearly survey snapshots and cautions against reading them as a precise trend. In May 2021 BLS changed how it estimates these counts (a model-based method using three years of survey data) and moved fully to the 2018 occupation codes, so part of a change across 2021 can come from the method rather than the work.

## Bookkeeping, Accounting, and Auditing Clerks employment and pay by year

- On record since: 1750
- Latest US employment: 1,373,680 (May 2025). Source: BLS OEWS May 2025 [5]
- Latest US median pay: $50,670 (May 2025). Source: BLS OEWS May 2025 [18]
- Outlook: -5.6% by 2035. Source: BLS Employment Projections 2025-35 [45]

### In other countries

The latest figure each country's statistics agency publishes for this job. Each uses its own occupation definition, survey basis and currency, so the numbers are not directly comparable with each other or with the US figures.

- **Canada** (NOC 12200)
  - Employment, 2020: 135,850. Source: Statistics Canada Census 2021 [8]. Statistics Canada Census of Population 2021: number of persons with employment income in NOC 12200 Accounting technicians and bookkeepers, Canada, reference year 2020. A recipients basis (anyone with employment income during the year), slightly broader than a point-in-time employed count. Statistics Canada Open Licence.
  - Median pay, 2020: C$51,600. Source: Statistics Canada Census 2021 [22]. Statistics Canada Census of Population 2021 (Table 98-10-0586): median employment income for NOC 12200 Accounting technicians and bookkeepers, Canada, reference year 2020, full-year full-time workers (the basis comparable to the US OEWS full-time median). Statistics Canada Open Licence.
- **United Kingdom** (UK SOC 4122)
  - Employment, 2025: 272,000. Source: ONS ASHE 2025 [9]. ONS Annual Survey of Hours and Earnings (Table 14): employee jobs in SOC 4122 Book-keepers, payroll managers and wages clerks, United Kingdom, 2025 (ASHE "number of jobs", thousands x1000; excludes self-employment). Open Government Licence v3.0.
  - Median pay, 2025: £27,743. Source: ONS ASHE 2025 [23]. ONS Annual Survey of Hours and Earnings (Table 14.7a): median gross annual pay for all employee jobs in SOC 4122 Book-keepers, payroll managers and wages clerks, United Kingdom, 2025. Open Government Licence v3.0.
- **Australia** (ANZSCO 5512)
  - Employment, 2025: 87,500. Source: ABS Labour Force Survey [10]. ABS Labour Force Survey (Detailed), table EQ08: employed persons in ANZSCO 5512 Bookkeepers, national (summed across sex and state/territory), annual average of 4 quarterly estimates.
  - Median pay, 2025: A$72,800. Source: ABS Employee Earnings May 2025 [24]. Annualised (x52) from A$1,400 median weekly earnings. ABS Survey of Employee Earnings and Hours, May 2025: median pay for full-time non-managerial employees paid at the adult rate, before tax. Surfaced via the Jobs and Skills Australia occupation profile.

### All 34 years of cited US data

| Year | US employment | Annual pay (median unless marked) | Source |
| --- | --- | --- | --- |
| 1870 | 38,000 | n/a | Census (IPUMS) 1970 [1] |
| 1900 | 254,000 | n/a | Decennial Census 1970 [1] |
| 1910 | n/a | $750 | BLS historical bulletin 1970 [11] |
| 1930 | 750,000 | n/a | Decennial Census 1970 [1] |
| 1960 | 1,200,000 (estimate) | $4,200 (estimate) | Est., BLS Monthly Labor Review [2] |
| 1980 | 1,700,000 (estimate) | n/a | Est., BLS [3] |
| 1982 | n/a | $13,000 | BLS CPS 1982 [13] |
| 1984 | n/a | $13,500 | BLS CPS 1984 [14] |
| 1988 | n/a | $16,000 | BLS CPS 1988 [15] |
| 1999 | n/a | $25,865 | Census 2000 [16] |
| 2002 | 1,728,730 | $27,380 | BLS OEWS 2002 [4] |
| 2003 | 1,750,680 | $27,760 | BLS OEWS May 2003 [5] |
| 2004 | 1,770,860 | $28,570 | BLS OEWS May 2004 [5] |
| 2005 | 1,815,340 | $29,490 | BLS OEWS May 2005 [5] |
| 2006 | 1,856,890 | $30,560 | BLS OEWS May 2006 [5] |
| 2007 | 1,858,500 | $31,560 | BLS OEWS May 2007 [5] |
| 2008 | 1,855,010 | $32,510 | BLS OEWS May 2008 [5] |
| 2009 | 1,757,870 | $33,450 | BLS OEWS May 2009 [5] |
| 2010 | 1,675,250 | $34,030 | BLS OEWS May 2010 [5] |
| 2011 | 1,643,470 | $34,740 | BLS OEWS May 2011 [5] |
| 2012 | 1,606,260 | $35,170 | BLS OEWS May 2012 [5] |
| 2013 | 1,586,380 | $35,730 | BLS OEWS May 2013 [5] |
| 2014 | 1,575,060 | $36,430 | BLS OEWS May 2014 [5] |
| 2015 | 1,580,220 | $37,250 | BLS OEWS May 2015 [5] |
| 2016 | 1,566,960 | $38,390 | BLS OEWS May 2016 [5] |
| 2017 | 1,532,340 | $39,240 | BLS OEWS May 2017 [5] |
| 2018 | 1,530,430 | $40,240 | BLS OEWS May 2018 [5] |
| 2019 | 1,512,660 | $41,230 | BLS OEWS May 2019 [5] |
| 2020 | 1,443,940 | $42,410 | BLS OEWS May 2020 [5] |
| 2021 | 1,509,370 | $45,560 | BLS OEWS May 2021 [5] |
| 2022 | 1,550,750 | $45,860 | BLS OEWS May 2022 [5] |
| 2023 | 1,501,910 | $47,440 | BLS OEWS May 2023 (employment) [5]; BLS OEWS May 2023 (pay) [19] |
| 2024 | 1,455,770 | $49,210 | BLS OEWS May 2024 [5] |
| 2025 | 1,373,680 | $50,670 | BLS OEWS May 2025 [5] |

## Sources (132)

### Employment series

1. [Historical Statistics of the United States, Colonial Times to 1970, Series D 233-682 (Persons in Clerical Occupations)](https://www2.census.gov/library/publications/1975/compendia/hist_stats_colonial-1970/hist_stats_colonial-1970p1-chD.pdf), US Census Bureau
2. [BLS Monthly Labor Review — "Employment Outlook for Clerical Occupations" (FRASER archive, 1960s)](https://fraser.stlouisfed.org/title/monthly-labor-review-47), Bureau of Labor Statistics / FRASER
3. [BLS — Occupational Employment and Wage Statistics: History of the OEWS program](https://www.bls.gov/opub/hom/oews/history.htm), Bureau of Labor Statistics
4. [BLS OES 2002 national estimates (flat file)](https://www.bls.gov/oes/special-requests/oes02nat.zip), Bureau of Labor Statistics
5. BLS OEWS, national cross-industry estimates (flat file), Bureau of Labor Statistics. Editions: [2003](https://www.bls.gov/oes/special-requests/oesm03nat.zip), [2004](https://www.bls.gov/oes/special-requests/oesm04nat.zip), [2005](https://www.bls.gov/oes/special-requests/oesm05nat.zip), [2006](https://www.bls.gov/oes/special-requests/oesm06nat.zip), [2007](https://www.bls.gov/oes/special-requests/oesm07nat.zip), [2008](https://www.bls.gov/oes/special-requests/oesm08nat.zip), [2009](https://www.bls.gov/oes/special-requests/oesm09nat.zip), [2010](https://www.bls.gov/oes/special-requests/oesm10nat.zip), [2011](https://www.bls.gov/oes/special-requests/oesm11nat.zip), [2012](https://www.bls.gov/oes/special-requests/oesm12nat.zip), [2013](https://www.bls.gov/oes/special-requests/oesm13nat.zip), [2014](https://www.bls.gov/oes/special-requests/oesm14nat.zip), [2015](https://www.bls.gov/oes/special-requests/oesm15nat.zip), [2016](https://www.bls.gov/oes/special-requests/oesm16nat.zip), [2017](https://www.bls.gov/oes/special-requests/oesm17nat.zip), [2018](https://www.bls.gov/oes/special-requests/oesm18nat.zip), [2019](https://www.bls.gov/oes/special-requests/oesm19nat.zip), [2020](https://www.bls.gov/oes/special-requests/oesm20nat.zip), [2021](https://www.bls.gov/oes/special-requests/oesm21nat.zip), [2022](https://www.bls.gov/oes/special-requests/oesm22nat.zip), [2023](https://www.bls.gov/oes/special-requests/oesm23nat.zip), [2024](https://www.bls.gov/oes/special-requests/oesm24nat.zip), [2025](https://www.bls.gov/oes/special-requests/oesm25nat.zip)
6. [Statistics Canada, Census of Population 2006, Table 97-563-XCB2006069 (Wage and salary statistics by occupation, NOC-S 2006), income reference year 2005](https://www12.statcan.gc.ca/census-recensement/2006/dp-pd/tbt/Rp-eng.cfm?LANG=E&PID=96285), Statistics Canada
7. [Statistics Canada, Census of Population 2016, Table 98-400-X2016356 (Occupation by employment income statistics, NOC 2016), income reference year 2015](https://www150.statcan.gc.ca/n1/en/catalogue/98-400-X2016356), Statistics Canada
8. [Statistics Canada, Census of Population 2021, Table 98-10-0586 (Employment income statistics by occupation unit group, NOC 2021), income reference year 2020](https://www150.statcan.gc.ca/t1/tbl1/en/tv.action?pid=9810058601), Statistics Canada
9. ONS: Annual Survey of Hours and Earnings, Table 14.7a (Annual pay - Gross), 4-digit SOC 4122, United Kingdom. Office for National Statistics, Annual Survey of Hours and Earnings, Table 14. Licensed under the Open Government Licence v3.0., Office for National Statistics. Editions: [2002](https://www.ons.gov.uk/file?uri=/employmentandlabourmarket/peopleinwork/earningsandworkinghours/datasets/occupation4digitsoc2010ashetable14/2002/2002-table-14.zip), [2006](https://www.ons.gov.uk/file?uri=/employmentandlabourmarket/peopleinwork/earningsandworkinghours/datasets/occupation4digitsoc2010ashetable14/2006consistentw_007methodology/2006-table-14.zip), [2010](https://www.ons.gov.uk/file?uri=/employmentandlabourmarket/peopleinwork/earningsandworkinghours/datasets/occupation4digitsoc2010ashetable14/2010revised/2010-revised-table-14.zip), [2011](https://www.ons.gov.uk/file?uri=/employmentandlabourmarket/peopleinwork/earningsandworkinghours/datasets/occupation4digitsoc2010ashetable14/2011revisedbasedonsoc2010/2011-revised-table-14.zip), [2015](https://www.ons.gov.uk/file?uri=/employmentandlabourmarket/peopleinwork/earningsandworkinghours/datasets/occupation4digitsoc2010ashetable14/2015/table142015revised.zip), [2020](https://www.ons.gov.uk/file?uri=/employmentandlabourmarket/peopleinwork/earningsandworkinghours/datasets/occupation4digitsoc2010ashetable14/2020revised/table142020revised.zip), [2022](https://www.ons.gov.uk/file?uri=/employmentandlabourmarket/peopleinwork/earningsandworkinghours/datasets/occupation4digitsoc2010ashetable14/2022revised/ashetable142022revised.zip), [2025](https://www.ons.gov.uk/file?uri=/employmentandlabourmarket/peopleinwork/earningsandworkinghours/datasets/occupation4digitsoc2010ashetable14/2025provisional/ashetable142025provisional.zip)
10. [ABS: Labour Force, Australia, Detailed, table EQ08 (Employed persons by Occupation unit group, ANZSCO 2013), latest release](https://www.abs.gov.au/statistics/labour/employment-and-unemployment/labour-force-australia-detailed/latest-release), Australian Bureau of Statistics

### Wage series

11. [Historical Statistics of the United States, Colonial Times to 1970, Ch. D Series D 787 (Clerical workers in manufacturing and steam railroads — average annual earnings)](https://www2.census.gov/library/publications/1975/compendia/hist_stats_colonial-1970/hist_stats_colonial-1970p1-chD.pdf), US Census Bureau (Lebergott via BLS bulletins)
12. [BLS Monthly Labor Review / FRASER — clerical occupation wage estimates 1955-1965 (estimate from published range)](https://fraser.stlouisfed.org/title/monthly-labor-review-47), Bureau of Labor Statistics / FRASER
13. [Median annual earnings of full-time bookkeepers were about $13,000 in 1982; the middle 50 percent earned between $10,000 and $16,000 a year. Ten percent earned less than $8,000 and 10 percent more than $21,000.](https://fraser.stlouisfed.org/title/occupational-outlook-handbook-3964/occupational-outlook-handbook-1984-85-edition-530768/fulltext), BLS-CPS
14. [Median annual earnings of full-time bookkeepers and accounting clerks were about $13,500 in 1984; the middle 50 percent earned between $11,200 and $17,700 a year. Ten percent earned less than $9,000 and 10 percent more than $23,200.](https://fraser.stlouisfed.org/title/occupational-outlook-handbook-3964/occupational-outlook-handbook-1986-87-edition-530770/fulltext), BLS-CPS
15. [Earnings vary by occupation, as shown in the following tabulation of 1988 median salaries: Bookkeeping, accounting, and auditing clerks $16,000.](https://fraser.stlouisfed.org/title/occupational-outlook-handbook-3964/occupational-outlook-handbook-1990-91-edition-583132/fulltext), BLS-CPS
16. [U.S. Census 2000, Earnings by Detailed Occupation (Table 2): Bookkeeping, Accounting, and Auditing Clerks, year-round full-time median earnings $25,865 for 1999.](https://www2.census.gov/programs-surveys/decennial/tables/2000/earnings-occupation/call2usboth.csv), U.S. Census Bureau
17. [BLS OES 2002 national estimates (flat file)](https://www.bls.gov/oes/special-requests/oes02nat.zip), Bureau of Labor Statistics
18. BLS OEWS, national cross-industry estimates (flat file), Bureau of Labor Statistics. Editions: [2003](https://www.bls.gov/oes/special-requests/oesm03nat.zip), [2004](https://www.bls.gov/oes/special-requests/oesm04nat.zip), [2005](https://www.bls.gov/oes/special-requests/oesm05nat.zip), [2006](https://www.bls.gov/oes/special-requests/oesm06nat.zip), [2007](https://www.bls.gov/oes/special-requests/oesm07nat.zip), [2008](https://www.bls.gov/oes/special-requests/oesm08nat.zip), [2009](https://www.bls.gov/oes/special-requests/oesm09nat.zip), [2010](https://www.bls.gov/oes/special-requests/oesm10nat.zip), [2011](https://www.bls.gov/oes/special-requests/oesm11nat.zip), [2012](https://www.bls.gov/oes/special-requests/oesm12nat.zip), [2013](https://www.bls.gov/oes/special-requests/oesm13nat.zip), [2014](https://www.bls.gov/oes/special-requests/oesm14nat.zip), [2015](https://www.bls.gov/oes/special-requests/oesm15nat.zip), [2016](https://www.bls.gov/oes/special-requests/oesm16nat.zip), [2017](https://www.bls.gov/oes/special-requests/oesm17nat.zip), [2018](https://www.bls.gov/oes/special-requests/oesm18nat.zip), [2019](https://www.bls.gov/oes/special-requests/oesm19nat.zip), [2020](https://www.bls.gov/oes/special-requests/oesm20nat.zip), [2021](https://www.bls.gov/oes/special-requests/oesm21nat.zip), [2022](https://www.bls.gov/oes/special-requests/oesm22nat.zip), [2024](https://www.bls.gov/oes/special-requests/oesm24nat.zip), [2025](https://www.bls.gov/oes/special-requests/oesm25nat.zip)
19. [BLS OEWS May 2023 — 43-3031 median annual wage ($47,440; $22.81/hr)](https://www.bls.gov/oes/2023/may/oes433031.htm), Bureau of Labor Statistics
20. [Statistics Canada, Census of Population 2006, Table 97-563-XCB2006069 (Wage and salary statistics by occupation, NOC-S 2006), income reference year 2005](https://www12.statcan.gc.ca/census-recensement/2006/dp-pd/tbt/Rp-eng.cfm?LANG=E&PID=96285), Statistics Canada
21. [Statistics Canada, Census of Population 2016, Table 98-400-X2016356 (Occupation by employment income statistics, NOC 2016), income reference year 2015](https://www150.statcan.gc.ca/n1/en/catalogue/98-400-X2016356), Statistics Canada
22. [Statistics Canada, Census of Population 2021, Table 98-10-0586 (Employment income statistics by occupation unit group, NOC 2021), income reference year 2020](https://www150.statcan.gc.ca/t1/tbl1/en/tv.action?pid=9810058601), Statistics Canada
23. ONS: Annual Survey of Hours and Earnings, Table 14.7a (Annual pay - Gross), 4-digit SOC 4122, United Kingdom. Office for National Statistics, Annual Survey of Hours and Earnings, Table 14. Licensed under the Open Government Licence v3.0., Office for National Statistics. Editions: [2002](https://www.ons.gov.uk/file?uri=/employmentandlabourmarket/peopleinwork/earningsandworkinghours/datasets/occupation4digitsoc2010ashetable14/2002/2002-table-14.zip), [2006](https://www.ons.gov.uk/file?uri=/employmentandlabourmarket/peopleinwork/earningsandworkinghours/datasets/occupation4digitsoc2010ashetable14/2006consistentw_007methodology/2006-table-14.zip), [2010](https://www.ons.gov.uk/file?uri=/employmentandlabourmarket/peopleinwork/earningsandworkinghours/datasets/occupation4digitsoc2010ashetable14/2010revised/2010-revised-table-14.zip), [2011](https://www.ons.gov.uk/file?uri=/employmentandlabourmarket/peopleinwork/earningsandworkinghours/datasets/occupation4digitsoc2010ashetable14/2011revisedbasedonsoc2010/2011-revised-table-14.zip), [2015](https://www.ons.gov.uk/file?uri=/employmentandlabourmarket/peopleinwork/earningsandworkinghours/datasets/occupation4digitsoc2010ashetable14/2015/table142015revised.zip), [2020](https://www.ons.gov.uk/file?uri=/employmentandlabourmarket/peopleinwork/earningsandworkinghours/datasets/occupation4digitsoc2010ashetable14/2020revised/table142020revised.zip), [2022](https://www.ons.gov.uk/file?uri=/employmentandlabourmarket/peopleinwork/earningsandworkinghours/datasets/occupation4digitsoc2010ashetable14/2022revised/ashetable142022revised.zip), [2025](https://www.ons.gov.uk/file?uri=/employmentandlabourmarket/peopleinwork/earningsandworkinghours/datasets/occupation4digitsoc2010ashetable14/2025provisional/ashetable142025provisional.zip)
24. [Jobs and Skills Australia: Bookkeepers (ABS Survey of Employee Earnings and Hours, May 2025)](https://www.jobsandskills.gov.au/data/occupation-and-industry-profiles/occupations/5512-bookkeepers), Jobs and Skills Australia / Australian Bureau of Statistics

### Tool eras

25. [Wikipedia — Luca Pacioli and double-entry bookkeeping (Summa de Arithmetica, 1494)](https://en.wikipedia.org/wiki/Luca_Pacioli), Wikipedia
26. [Project Gutenberg — Melville, "Bartleby, the Scrivener" (1853): portrait of the pre-machine counting-house clerk](https://www.gutenberg.org/ebooks/11231), Project Gutenberg
27. [Wikipedia — Burroughs Adding Machine (William Seward Burroughs, 1885 patent, commercial launch 1886)](https://en.wikipedia.org/wiki/Burroughs_Corporation), Wikipedia
28. [Computer History Museum — "Burroughs Adding Machine" exhibit (commercial history and sales data)](https://computerhistory.org/), Computer History Museum
29. [Wikipedia — National Cash Register (NCR Class 2000 bookkeeping machine era)](https://en.wikipedia.org/wiki/NCR_Corporation), Wikipedia
30. [Wikipedia — IBM 402 Accounting Machine (introduced 1948, punch-card tabulating and payroll reporting)](https://en.wikipedia.org/wiki/IBM_402), Wikipedia
31. [Columbia University Computing History — IBM Tabulators and Accounting Machines (402/407 series)](https://www.columbia.edu/cu/computinghistory/tabulators.html), Columbia University
32. [Wikipedia — IBM System/360 (announced April 7, 1964; first family of compatible computers for commercial and scientific use)](https://en.wikipedia.org/wiki/IBM_System/360), Wikipedia
33. [Wikipedia — COBOL (1960 business data processing language, System/360 era)](https://en.wikipedia.org/wiki/COBOL), Wikipedia
34. [Wikipedia — Peachtree Software (1978 founding, first PC accounting software)](https://en.wikipedia.org/wiki/Peachtree_Software), Wikipedia
35. [Wikipedia — Quicken (Intuit, 1983 personal finance software)](https://en.wikipedia.org/wiki/Quicken), Wikipedia
36. [Wikipedia — QuickBooks (Intuit 1992 launch, 85% SMB market share, Inc. Magazine best-selling)](https://en.wikipedia.org/wiki/QuickBooks), Wikipedia
37. [BLS Occupational Outlook Handbook — Bookkeeping, Accounting, and Auditing Clerks (software automation as primary decline driver)](https://www.bls.gov/ooh/office-and-administrative-support/bookkeeping-accounting-and-auditing-clerks.htm), Bureau of Labor Statistics
38. [Xero — "About Xero: Founded 2006 in Wellington, New Zealand" (company history)](https://www.xero.com/au/about/), Xero
39. [Wikipedia — Xero (software) (founded 2006, bank-feed automation, NZX-listed 2007)](https://en.wikipedia.org/wiki/Xero_%28software%29), Wikipedia
40. [PYMNTS — "Pilot's Valuation Soars to $1.2 Billion in Extended Series C Round" (March 2021, $100M total raised)](https://www.pymnts.com/news/investment-tracker/2021/pilot-valuation-soars-in-extended-series-c-round/), PYMNTS
41. [Vic.ai — Autonomous AP processing product (AI invoice processing trained on 1B+ invoices)](https://www.vic.ai/), Vic.ai
42. [Xero Blog — "Automatic bank reconciliation with JAX" (beta November 2025, 80-90% auto-match target)](https://blog.xero.com/product-updates/automatic-bank-reconciliation-jax-beta/), Xero
43. [BILL Holdings FY2026 SEC 8-K — 80%+ increase in touchless invoice processing, 8M+ fraud attempts blocked](https://www.sec.gov/Archives/edgar/data/1786352/000162828026005753/bill-20251231xexx991.htm), SEC / BILL Holdings
44. [WEF Future of Jobs Report 2025 — accounting/bookkeeping/payroll clerks fastest-declining occupational cluster globally](https://www.weforum.org/publications/the-future-of-jobs-report-2025/), World Economic Forum

### Forecasts and exposure studies

45. [BLS Employment Projections 2025-35, National Employment Matrix: 43-3031 Bookkeeping, accounting, and auditing clerks (2025: 1,532.4 thousand; 2035: 1,446.8 thousand; -5.6%)](https://data.bls.gov/projections/nationalMatrix?queryParams=43-3031&ioType=o), Bureau of Labor Statistics
46. [Frey & Osborne (2013), "The Future of Employment: How Susceptible Are Jobs to Computerisation?", Appendix (SOC 43-3031 Bookkeeping, Accounting, and Auditing Clerks: probability 0.98, rank 671 of 702)](https://oms-www.files.svdcdn.com/production/downloads/academic/The_Future_of_Employment.pdf), Oxford Martin School, University of Oxford
47. [Eloundou, Manning, Mishkin & Rock (2023), "GPTs are GPTs", occupation-level exposure data occ\_level.csv (O\*NET-SOC 43-3031.00, human-rated β 0.314)](https://github.com/openai/GPTs-are-GPTs/blob/main/data/occ_level.csv), OpenAI

### Historical notes

48. [Wikipedia — Luca Pacioli (Summa de arithmetica, 1494, double-entry bookkeeping codification)](https://en.wikipedia.org/wiki/Luca_Pacioli), Wikipedia
49. [Wikipedia — Burroughs Corporation (Adding Machine history, 1885 patent, commercial launch 1886)](https://en.wikipedia.org/wiki/Burroughs_Corporation), Wikipedia
50. [Wikipedia — IBM 402 Accounting Machine (introduced 1948, punch-card tabulating and payroll reporting)](https://en.wikipedia.org/wiki/IBM_402), Wikipedia
51. [Wikipedia — Peachtree Software (1978 founding, first PC accounting, CP/M and MS-DOS)](https://en.wikipedia.org/wiki/Peachtree_Software), Wikipedia
52. [Wikipedia — QuickBooks (Intuit 1992, ~85% SMB market share, best-selling software 1994)](https://en.wikipedia.org/wiki/QuickBooks), Wikipedia
53. [BLS Occupational Outlook Handbook — Bookkeeping, Accounting, and Auditing Clerks (employment trend history; 2002 peak cited)](https://www.bls.gov/ooh/office-and-administrative-support/bookkeeping-accounting-and-auditing-clerks.htm), Bureau of Labor Statistics
54. [Frey & Osborne (2013) — "The Future of Employment: How Susceptible Are Jobs to Computerisation?" (Oxford Martin School)](https://oms-www.files.svdcdn.com/production/downloads/academic/The_Future_of_Employment.pdf), Oxford Martin School
55. [PYMNTS — "Pilot's Valuation Soars to $1.2 Billion in Extended Series C Round" (March 2021, $100M total raised)](https://www.pymnts.com/news/investment-tracker/2021/pilot-valuation-soars-in-extended-series-c-round/), PYMNTS
56. [TechCrunch — "Bench shuts down, leaving thousands of businesses without access to accounting and tax docs" (December 27, 2024)](https://techcrunch.com/2024/12/27/bench-shuts-down-leaving-thousands-of-businesses-without-access-to-accounting-and-tax-docs/), TechCrunch

### Predecessors & successors

57. [Project Gutenberg — Melville, "Bartleby, the Scrivener" (1853): counting-house clerk as precursor](https://www.gutenberg.org/ebooks/11231), Project Gutenberg
58. [Wikipedia — Comptometer (Dorr Felt 1887; female machine operators in accounting departments)](https://en.wikipedia.org/wiki/Comptometer), Wikipedia
59. [IBM — "The punched card" (corporate history; tabulating machine operators in accounting departments)](https://www.ibm.com/history/punched-card), IBM
60. [BLS OOH — Bookkeeping, Accounting, and Auditing Clerks: related occupations (accountants and auditors as advancement path)](https://www.bls.gov/ooh/office-and-administrative-support/bookkeeping-accounting-and-auditing-clerks.htm), Bureau of Labor Statistics

### Present-day analysis

- [BLS Occupational Outlook Handbook — Bookkeeping, Accounting, and Auditing Clerks (2024)](https://www.bls.gov/ooh/office-and-administrative-support/bookkeeping-accounting-and-auditing-clerks.htm), accessed 2026-05-23
- [O\*NET 30.3 — Bookkeeping, Accounting, and Auditing Clerks (43-3031.00)](https://www.onetonline.org/link/summary/43-3031.00), accessed 2026-05-23
- [WEF Future of Jobs Report 2025 — accounting/bookkeeping clerks fastest-declining cluster](https://www.weforum.org/publications/the-future-of-jobs-report-2025/), accessed 2026-05-23
- [Eloundou et al. 2024 — GPTs are GPTs (Science)](https://arxiv.org/abs/2303.10130), accessed 2026-05-23
- [BILL — How to Experience Hands-Free Accounts Payable With BILL AI (2025)](https://www.bill.com/blog/hands-free-accounts-payable-with-ai), accessed 2026-05-23
- [BILL Holdings FY2026 SEC 8-K — 80%+ increase in touchless invoice processing; 8M fraud attempts blocked](https://www.sec.gov/Archives/edgar/data/1786352/000162828026005753/bill-20251231xexx991.htm), accessed 2026-05-23
- [Xero Blog — Automatic bank reconciliation (JAX beta, Nov 2025) — 90% routine tasks target](https://blog.xero.com/product-updates/automatic-bank-reconciliation-jax-beta/), accessed 2026-05-23
- [Robert Half — 2026 Finance and Accounting Job Market: In-Demand Roles and Hiring Trends](https://www.roberthalf.com/us/en/insights/research/data-reveals-which-finance-and-accounting-roles-are-in-highest-demand), accessed 2026-05-23
- [BILL — Invoice Coding Agent: reads bills, codes by historical patterns, 90% fewer data-entry steps (Jan-Mar 2026)](https://www.bill.com/blog/new-at-bill-january-march-2026), accessed 2026-05-23
- [Stampli — Billy the Bot: 95%+ GL-code accuracy, 3-way PO matching, duplicate detection](https://www.stampli.com/billy-the-bot-stamplis-ai-copilot), accessed 2026-05-23
- [QX Global — 9 Must-Have Skills for AP Specialists in 2026: exception handling and AI oversight](https://qxglobalgroup.com/fa/us/blog/must-have-skills-for-accounts-payable-specialists), accessed 2026-05-23
- [Ramp — AI Coding and Review of Accounting Fields: auto-categorizes, flags miscodings, syncs to ERP](https://support.ramp.com/hc/en-us/articles/44042877702291-AI-Coding-and-Review-of-Accounting-Fields), accessed 2026-05-23
- [Ramp Blog — AI expense management: how it works, key benefits, and ROI (2025)](https://ramp.com/blog/ai-expense-management), accessed 2026-05-23
- [Expensify — SmartScan: OCR receipt extraction auto-populates expense fields at point of capture](https://use.expensify.com/resource-center/guides/expensify-vs-ramp-comparison), accessed 2026-05-23
- [Intuit — QuickBooks Intuit Assist: auto-matches bank transactions, categorizes receipts and invoices](https://quickbooks.intuit.com/ai-accounting/), accessed 2026-05-23

How to read these figures: https://futurehistory.earth/methodology. Every figure links to its own source; gaps stay gaps.