This study examines the impact of artificial intelligence on the performance of accounting firms and the associated ethical challenges. Using the unified theory of technology acceptance and use, we analyzed two variables: firm performance and ethical challenges. Based on a structural equation model and 100 observations from Tunisian accountants, we find that, while AI enhances performance, it also introduces ethical challenges. We explore and analyze these challenges to understand their implications. This study offers practical recommendations and provides important insights for adapting professional policies and practices in a rapidly evolving environment. The results underscore the need to proactively manage ethical challenges while maximizing the benefits of AI, thereby contributing to value creation in the accounting sector.