KPMG’s AI Strategy Starts With Human Skills, Not Technology

Why Human Skills Matter More Than Ever

The conversation around AI often centers on speed, efficiency, and automation. Those benefits are real, but Serafi described something much broader. As the executive responsible for approximately 10,000 tax professionals across KPMG U.S., she views AI as part of a people strategy rather than simply another technology initiative. Throughout our discussion she returned repeatedly to the idea that organizations should begin with the workforce they want to build and then determine how technology supports that vision.

That perspective reflects a significant shift in leadership thinking. For years organizations competed by hiring the smartest people and giving them access to better information. Today, AI is rapidly making information more accessible to everyone. Competitive advantage is becoming less about possessing knowledge and more about helping employees develop the human skills that allow them to interpret information, ask thoughtful questions, exercise sound judgment, and build trusted relationships. Those qualities become even more valuable as AI takes over many routine activities that once consumed a professional’s day.

One comment Serafi made resonated with me because it aligns with conversations I have been having with CEOs, CHROs, and business leaders across industries. Rather than worrying primarily about replacing jobs, many leaders are trying to understand how they can prepare people for jobs that require different capabilities than they do today. The discussion has moved beyond technology adoption and into leadership development. Organizations are increasingly asking how they can develop employees who think strategically, communicate effectively, adapt quickly, and continue learning throughout their careers. Those questions are becoming just as important as deciding which AI platform to implement.

Human Skills Begin With Judgment And Curiosity

One of the strongest themes throughout our interview was judgment. Serafi repeatedly emphasized that while AI can analyze information at extraordinary speed, professionals still need the ability to evaluate its recommendations, recognize when additional questions should be asked, and provide strategic advice to clients. Knowledge remains essential, but knowledge alone is no longer enough.

During our discussion I asked where curiosity fits into that equation because my own research has focused on curiosity’s role in innovation and decision making. Her answer was consistent with what I have heard from leaders across industries. Curiosity comes before judgment because people must first be willing to explore possibilities, ask questions, and seek additional information before they can consistently make better decisions. AI can provide answers almost instantly, but it cannot determine whether people are asking the right questions, nor can it challenge assumptions or recognize when additional exploration is needed. Those remain uniquely human responsibilities.

KPMG continues investing heavily in developing human skills. Relationship building, communication, client interaction, and critical thinking have not become less important because AI entered the workplace. Serafi believes they have become even more valuable because technology allows professionals to spend less time performing repetitive work and more time engaging clients in strategic conversations. As AI continues handling routine work, those human interactions become an even greater source of value for organizations and the people they serve.

Human Skills Grow Through Better Learning

It is not unusual for organizations to simulate activities employees will be expected to know. During my years at AstraZeneca, they had us regularly practice mock sales presentations and receive feedback before meeting with actual physicians. Those simulations helped us build confidence and sharpen our skills long before we were sitting across from a customer.

KPMG has taken that concept much further through TaxSIM (Strategic Imagination Machine), an AI-powered learning tool that the firm co-developed with Centaurian AI. Rather than relying on traditional role-playing, TaxSIM creates realistic client simulations that expose professionals to a wide variety of client situations, allowing them to practice repeatedly, receive immediate feedback, and build confidence before they ever sit down with a client. Beyond strengthening foundational tax capabilities, the simulations are designed to develop judgment, critical thinking, and interpersonal business skills in a realistic environment. According to Serafi, TaxSIM will be rolled out across KPMG’s U.S. tax practice of approximately 10,000 professionals later this year as part of a significant modernization of how the firm develops its people.

Across KPMG, employees also use a framework called “Think, Prompt, Check,” which encourages them to think carefully about the question they are asking, develop effective prompts, and critically evaluate AI’s output rather than simply accepting it. That approach recognizes something many organizations are still learning. Becoming proficient with AI is not simply about learning prompts. Employees must understand AI’s limitations, recognize when judgment is required, and know how to challenge or expand on what it produces. Technology becomes much more valuable when organizations invest as much energy in developing people as they do in deploying software. That investment in human skills may become one of the biggest competitive advantages organizations can build because AI platforms will continue evolving, but the ability to apply sound judgment, communicate effectively, and solve complex problems will remain a distinctly human responsibility.

Another example reminded me of my time selling mortgage loans. Even though I wasn’t an underwriter, my company put me through underwriter training. Understanding the why behind decisions made me much better at helping customers because I understood the reasoning behind the process rather than simply memorizing procedures. KPMG applies that same philosophy in a much broader way through a pilot program that teaches tax professionals to build AI-enabled solutions themselves, even though they are not engineers or software developers. Instead of viewing AI as something created by someone else, employees become active participants in shaping how it is used. That broader understanding gives employees greater confidence, expands their capabilities, and allows them to spend more time helping clients solve strategic business problems rather than simply completing technical tasks.

Human Skills Will Shape The Future Of Leadership

The organizations that gain the greatest advantage from AI are likely to be the ones that invest just as heavily in developing human skills as they do in technology. Leaders who strengthen curiosity, improve judgment, encourage continuous learning, and build cultures where people feel confident adapting to change will be better positioned to take advantage of everything AI has to offer. Technology will continue evolving, but organizations that consistently invest in human skills will be the ones most prepared to evolve with it. Serafi’s advice offers leaders a practical place to begin: don’t lead with technology. Lead with people.