Subject. The impact of artificial intelligence technologies on the financial and economic sphere. Objectives. To systematize the technological determinants of the current stage of AI development; to investigate macroeconomic effects – productivity, labor market, competitive dynamics; to characterize the transformation of professional activity in accounting and auditing through the prism of five stages of automation; to identify incentives and barriers to the introduction of AI; to conduct a comparative analysis of conceptual models of regulatory regulation with details of the Russian regulatory evolution. Methods. Methods of comparative analysis, systematization and classification were used. When studying regulatory models, an institutional approach was used; to assess economic effects, a critical synthesis of data from leading analytical organizations and peer–reviewed scientific literature was used. Results. It has been established that the current stage of AI development is due to the convergence of three technological determinants: the growth of computing power, the accumulation of big data and the democratization of access through cloud platforms. Five stages of automation have been identified in the financial and economic sphere. In the field of regulatory regulation, the Russian hybrid model is undergoing intensive evolution – from Decree of the President of the Russian Federation dated 10.10.2019 No. 490 "On the development of artificial Intelligence in the Russian Federation" through six functioning experimental legal regimes (2025) to the concept of the Ministry of Finance of Russia on the regulation of artificial intelligence until 2030 with five principles and a four-level classification of risks. Conclusions. Realizing the potential of AI requires large-scale complementary investments. In accounting and analytical activities, a specialist transforms from a rule-setting entity into a partner of an intelligent system. The formation of a polycentric AI management regime with heterogeneous regulatory models requires adaptive legal mechanisms. The Russian model demonstrates a purposeful transition to structured legal regulation while maintaining the principles of technological sovereignty.
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