Digitalization in accounting firms represents a fundamental shift in how financial information is processed, analyzed, and communicated. The increasing integration of digital technologies has transformed traditional accounting routines into automated, data-driven, and strategically oriented processes. This study presents a systematic literature review of digital transformation in accounting and auditing practices between 2015 and 2025. The objective is to provide a comprehensive overview of how technological innovation is reshaping professional processes, roles, and competencies within the field. To ensure methodological rigor, the research employed clear inclusion and exclusion criteria, in the Scopus and Web of Science databases. Out of 485 publications initially identified, thirty-one studies were selected for in-depth analysis. The findings show that technologies such as robotic process automation (RPA), artificial intelligence (AI), big data analytics, cloud computing and blockchain have become essential for improving the efficiency, accuracy and transparency of accounting and auditing. While these innovations automate repetitive tasks, improve data processing, and facilitate real-time decision-making, challenges remain, including data security concerns, ethical implications, skills shortages, and unequal access to technological resources, particularly among small businesses.