This article examines the transformation of the accountant’s professional judgment in the context of the development of intelligent financial systems. The study is conducted in the format of a systematic review and analytical synthesis of academic publications focusing on the application of artificial intelligence in accounting and auditing, the specifics of digital data processing, and changes in professional decision-making processes. The primary focus is on the relationship between the characteristics of the digital environment, the logic of algorithmic information processing, and the formation of professional judgment. Key factors determining changes in its content are considered, including data quality, the functioning of algorithms, and control mechanisms. It is established that the influence of intelligent systems is indirect and is realized through changes in the structure of information formation with which the specialist operates. It is shown that professional judgment ceases to be procedural and acquires an interpretative and probabilistic nature, being formed on the basis of system-processed data. An original model is developed, reflecting the sequential interaction of data, algorithms, control mechanisms, and human interpretation in the process of decision formation. The results obtained make it possible to consider professional judgment as a system-conditioned element of the digital environment that determines the quality and stability of decision-making. The materials of the article may be useful for researchers in accounting and auditing, specialists in the digital transformation of financial functions, and practicing accountants and auditors working with intelligent systems.