Nowadays, companies are seeking new ways to optimize their business processes and improve management decisions. AI has enormous potential to revolutionize business processes, including accounting by enhancing efficiency, accuracy and financial data analysis. This underscores the need to explore various aspects of how AI can be utilized in accounting, such as process automation, financial forecasting, pattern and anomaly recognition, data optimization for risk management, etc. The object of the study is the use of artificial intelligence in enterprise resource planning systems with a focus on accounting and finance. The aim of the study is to explore the potential and opportunities for the application of AI in enterprise resource planning systems, as well as to analyze the ethical and legal aspects of this technology. Research tasks are: 1. to study the development of accounting and ERP systems; 2. to investigate the potential of AI in digital accounting and ERP; 3. to analyze current trends and practices in the use of AI in digital accounting; 4. to examine the ethical and legal issues related to the application of AI in digital accounting; 5. to discuss opportunities for future development and innovation in the field of AI in digital accounting and ERP. This study defends the thesis that the use of artificial intelligence in digital accounting and ERP systems has the potential to improve the efficiency, accuracy and predictive capabilities of businesses, while also raising new ethical and legal issues that need to be carefully considered and addressed. The results of the study reveal that AI plays a crucial role in digital accounting and ERP systems by offering new opportunities for automation, analysis and optimization of business processes. However, attention must be paid to the ethical and legal issues associated with the use of this technology to ensure its fair and responsible application in the business environment.