As the accounting profession reaches a tipping point in 2026, AI has moved from "experimental" to "essential." This session provides a comprehensive briefing on the latest breakthroughs in Generative and Agentic AI specifically tailored for CPAs. We will explore how AI is shifting the role of the accountant from data processor to "informed collaborator" and strategic advisor. Beyond the "hype," we will tackle the critical ethical implications for the profession, including data privacy, algorithmic bias, and the updated AICPA Code of Professional Conduct regarding AI usage. Participants will leave with a strategic framework for assessing firm-wide AI readiness and a roadmap for responsible implementation.