In 2026, AI’s bottleneck is verification.
In argued verticals like law, you have to manufacture it by hand. The best AI-native law firms are paying senior attorneys to write agent benchmarks - turning a career's judgment into rubrics one eval at a time.
Some will win. But they are building verification infrastructure from scratch, in a profession where ground truth arrives years later.
Accounting's verification infrastructure shipped in 1494 with the general ledger. Debits equal credits. You pass the audit or you don’t.
This means accounting superintelligence will arrive sooner.
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