Abstract
<jats:p>The article examines the role and significance of independent work of higher education students in the training of specialists in the fields of "Accounting and Taxation" and "Finance, banking, insurance and the stock market" in accordance with the standards of higher education of Ukraine, as a key factor in the formation of professional competencies in the context of the transformation of higher education and the integration of artificial intelligence technologies into the educational process. The positive and negative impact of artificial intelligence on the formation of professional competencies of accounting and finance specialists is analyzed through the prism of various types of studentsʼ independent work, including: studying academic literature and mastering course materials; preparation for classroom activities; completion of practical homework assignments; independent study of specific topics of academic disciplines; practical training using software products; completion of tests, individual assignments, and tasks предусмотрених internship programs and course projects; preparation for all forms of assessment and certification exams; completion of qualification theses; participation in research groups, seminars, and scientific and practical conferences; preparation of scientific articles and conference presentations. The positive impact of artificial intelligence on learning outcomes under conditions of ethical use and its forms of implementation are detailed. The professional competencies formed through independent work of accounting and finance students using digital tools are identified. Particular attention is paid to the impact of artificial intelligence on the activities of higher education institutions, highlighting its positive potential in supporting the principles and objectives of sustainable development. The practical significance of the study lies in the possibility of applying the obtained results to improve the organization of independent work of accounting and finance students, enhance the quality of education, and ensure a higher level of professional training in the context of digitalization of the educational environment.</jats:p>