---
title: Will Computers Replace Accountants?
description: Learn how automation and AI have impacted accounting, and why computers still aren’t a replacement for an experienced accountant.
image: https://blog.cmp.cpa/hubfs/Will%20Computers%20Replace%20Accountants%20-%202.jpg
---
- [Contact Us](https://cmp.cpa/contact-us/)
- [Bill Pay](https://cmp.cpa/my-account/)
- [File Drop-Off](https://app2.gettruss.io/firm_drop_offs/new?auth_token=MTQyNyZ6OW1HeHh4NWhRbXNIRDF6RmU3OVZXRGJRUkV2aU5ZSGN0OXprNUtH&firm_user_id=3261)
- [Client Portal](https://app2.gettruss.io/client_portals/sign_in?client_portal_name=CMP-CPA)
[](https://cmp.cpa/)
- [Home](https://cmp.cpa/)
- [About](https://cmp.cpa/company/)
- [Meet the Team](https://cmp.cpa/company/meet-the-team/)
- [Community](https://cmp.cpa/company/community/)
- [CMP Celebrates 40-Years In Business](https://cmp.cpa/company/news/)
- [Careers](https://cmp.cpa/company/careers/)
- [Reviews & Testimonials](https://cmp.cpa/reviews/)
- [Services](https://cmp.cpa/services/)
- [Tax Preparation](https://cmp.cpa/services/income-tax-services/)
- [Financial Audits & Reviews](https://cmp.cpa/services/financial-statements-audits-and-reviews/)
- [Business Valuation](https://cmp.cpa/services/business-valuations/)
- [Estate and Succession Planning](https://cmp.cpa/services/estate-succession-planning/)
- [ERISA / 401K Audits](https://cmp.cpa/services/erisa-audits/)
- [Crypto Tax Accountant](https://cmp.cpa/services/crypto-tax/)
- [Federal R&D Tax Credit](https://cmp.cpa/services/rd-tax-credit-services/)
- [Utah R&D Tax Credit](https://cmp.cpa/services/utah-rd-tax-credit-services/)
- [Bookkeeping and Payroll](https://cmp.cpa/services/bookkeeping-and-payroll-services/)
- [Accounting Software Solutions & Consulting](https://cmp.cpa/services/accounting-software-solutions/)
- [Retirement Plan Services and TPA](https://cmp.cpa/services/retirement-plan-tpa-services/)
- [Cost Segragation Studies](https://cmp.cpa/services/cost-segregation/)
- [Outsourced CFO](https://cmp.cpa/services/cfo-outsourced-solutions/)
- [Industries](https://cmp.cpa/industries/)
- [Farm and Ranch](https://cmp.cpa/industries/farm-ranch-accountant-service/)
- [Real Estate and Construction](https://cmp.cpa/industries/real-estate-construction/)
- [Retail and Wholesale](https://cmp.cpa/industries/wholesale-and-retail-accounting-services/)
- [Nonprofit](https://cmp.cpa/industries/non-profits/)
- [Manufacturing](https://cmp.cpa/industries/manufacturing/)
- [Healthcare](https://cmp.cpa/industries/healthcare/)
- [Technology](https://cmp.cpa/industries/software-technology/)
- [Internet Marketing/YouTube](https://cmp.cpa/industries/internet-marketing-youtube/)
- [Resources](https://cmp.cpa/resources/)
- [Videos](https://cmp.cpa/videos/)
- [Tools](https://cmp.cpa/resources/#tools)
- [Important Documents](https://cmp.cpa/resources/#import-doc)
- [Important Links](https://cmp.cpa/resources/#import-link)
- [FAQ](https://cmp.cpa/resources/faqs/)
- [Problems We Solve](https://cmp.cpa/problems-we-solve/)
- [Blog](https://blog.cmp.cpa/)
Wasatch Front [801-467-4450](tel:8014674450) | Cache Valley [435-750-5566](tel:4357505566)[tel:8017428119](tel:8017428119) | Southern Utah [435-269-4540](tel:4352694540)
# Will Computers Replace Accountants?
February 27, 2019 By [Richard K. Poulson](https://blog.cmp.cpa/author/richard-k-poulson)
If you’re a fan of science fiction, you know there are a ton of stories about machines taking over from humans. And, if you’re paying attention, you’ve probably noticed that artificial intelligence (AI) is in the news a lot these days. Put those two things together and you might wonder if science fiction is becoming reality.
At [CMP](https://cmp.cpa), we often hear from clients who want to know if computers will replace accountants in the future. A cursory glance at the headlines might suggest that the answer is yes, but we disagree.
[](https://hubspot-cta-redirect-na2-prod.s3.amazonaws.com/cta/redirect/1853761/a799392b-f7f4-4d81-a8e9-eb0195eb3329)
## Automation in Accounting
There’s no question that computers have changed accounting. Work that used to be done by hand – things like journal entries and invoices – can now be automatically generated by computer programs. If you use QuickBooks for your business, you know that many of the repetitive tasks that used to require valuable time can now be done instantly.
In many ways, automation is a good thing for businesses. Using a well-designed accounting or bookkeeping program can save hours of time. It can also eliminate many “human error” mistakes that can cost you in terms of accuracy.
It’s understandable to wonder how far automation can go. An [Australian study from 2015](https://www.pwc.com.au/pdf/a-smart-move-pwc-stem-report-april-2015.pdf) concluded that accountants and bookkeepers were at the highest risk of being eliminated by automation. However, that study fails to take one important thing into consideration.
Much of the accounting and bookkeeping work that can be automated is work that is preliminary to accountants doing their jobs. An accountant who spends valuable time doing data entry, such as entering transactions into a log, is only doing the work that’s required to set up their real work. Automating that part of their jobs would not eliminate the need for accountants. Instead, it gives accountants more time to focus on the most important parts of their jobs.
Another way to look at it is that automation will force accounting to evolve. That’s a good thing. The rise of computers has already changed accounting for the better, streamlining processes and improving accuracy. It’s up to accountants to embrace the technology that enhances the services we provide to our clients.
## Artificial Intelligence in Accounting
Automation is one thing, and artificial intelligence is another. There’s no question that the past several years have brought AI into the mainstream. More companies than ever are using AI to eliminate repetitive tasks, streamline business processes, and assist clients.
The simplest form of AI is the customer service chatbot. A chatbot can be helpful when it comes to doing things like:
- Redirecting customers to self-service options (password resets are a good example)
- Triaging incoming service requests and routing them to the proper agent
- Providing answers to simple questions
Some financial institutions are using chatbots, although there is certainly a learning curve. Clients may be comfortable trusting a chatbot to find them a pair of khakis in their size, but it’s different from trusting one with sensitive financial data.
In accounting, [artificial intelligence](https://www.forbes.com/sites/theyec/2018/09/10/ais-impact-on-accounting-and-finance/#348ac209e855) can be used to take some decision-making out of human hands. An example would be matching up invoices and payments. Because incoming checks may not always match invoices to the penny, there is a decision-making element to that task that can be handled by AI.
Here again, there’s the potential for accounting firms to embrace the changes AI brings rather than resist them. AI can make accountants more efficient by eliminating redundancies. It’s a good thing for both accountants and their clients if accountants have the time to review a detailed analysis of the numbers.
## The Human Element of Accounting
Artificial intelligence and automation aren’t going away, but that doesn’t mean that human accountants must worry about becoming obsolete. In fact, the reverse is true. As much as it might be tempting to think of numbers as impersonal and cold, a human accountant brings some things to the process that simply can’t be replaced by a computer.
**Human Instinct**
The first human element to consider is instinct. When you work in accounting for years, you develop a sort of sixth sense about things. You might call it a gut instinct. Years of experience can leave an accountant with the ability to spot a problem long before it becomes apparent in the numbers. It’s easy to underestimate the human brain when it’s compared to a computer, but we also need to remember that only about [5% of our thinking is conscious](http://time.com/3937351/consciousness-unconsciousness-brain/).
**Human Experience**
Experience is another thing that can’t quite be replicated in a computer. A computer can evaluate numbers, and in many cases, more quickly than a human could. What they can’t do is remember similar experiences from the past and make connections between clients. They can only address the task at hand. A human accountant can draw on personal experience and professional experience to assist clients.
**Human Trust**
One of the things we value most at CMP is the trusting relationships we build with our business clients. While a computer might be accurate and speedy, it can’t connect with a client the way a human being can. Our clients trust us because we know their businesses. We know about their personal lives and goals. That’s something that a computer simply can’t replicate.
**Human Interaction**
There’s no question that artificial intelligence can do remarkable things. If a virtual agent is properly programmed, it can carry on a realistic conversation using natural language processing (NLP). But no matter how well it works, it can’t truly replicate the experience of talking to another human being. It can’t pick up on non-verbal clues and nuances, and it can’t register implied meanings. AI can communicate, but it can’t replace human conversation.
**Human Compassion**
An element of accounting that doesn’t get discussed much is compassion. Small business owners have a personal stake in their companies. They may have [started their business](https://blog.cmp.cpa/questions-for-new-business) on a shoestring budget. The company’s successes and failures affect how they think of themselves. In other words, business is personal.
As efficient and accurate as a computer might be, it will never be able to understand the human emotions that go into building a successful business. They can’t see the look in a business owner’s eyes as she contemplates the future of her company.
Just as importantly, a computer can’t make allowances for the emotions of a client. Sometimes, our clients make mistakes and need help to correct them. That may require careful planning and meticulous decision-making. Computers can make easy decisions (does this invoice match that check?), but they can’t decide on a [debt reduction strategy](https://blog.cmp.cpa/reduce-small-business-debt) that will allow a business owner to sleep at night. Only a human accountant can do that.
In other words, machines don’t understand what it is to be human. They can provide, in some cases, a realistic facsimile of humanity, but they are still just machines.
**Conclusion**
Computers are essential tools that help accountants do their jobs quickly and accurately. There’s no question that automation and artificial intelligence have changed the game in accounting. But, in the end, they are tools to make accountants better at their jobs, not replacements for a relationship with a human accountant who understands your finances.
If you have any questions and are ready to learn how our human [accountants can help you](https://cmp.cpa/problems-we-solve/) with your finances, contact our team by clicking below.
[](https://blog.cmp.cpa/hs/cta/wi/redirect?encryptedPayload=AVxigLL4v5jqgdmIgt6hBecO9tZZIfSlxPu5aAkYq1ivCq%2BrGVa5umrELXxAN%2BXFiZjQIxGul16c8%2FQqv5EnyNjBlHasCEIieOwi%2BiBGf4LTIYE8vSEkE9AJ%2B%2F9M0ED91myTQTHNyljLSblaOTvoV8QVFu%2BcrTIYX%2FhJNnoDspZbO1fz0pe16THpLuTGhVwVHdW3TPU%3D&webInteractiveContentId=207557154407&portalId=1853761)
*This content is for educational purposes only and may not apply to your specific tax situation. Tax laws are complex, subject to change, and depend on individual circumstances. Consult a qualified tax advisor before relying on this information.*
[](https://cmp.cpa/team/richard-k-poulson/)
About Richard K. Poulson
Rich is the kind of man everyone likes to have around. He is totally committed to whatever he is doing, whether it is working on a client’s estate plan, business valuations, or vacationing with his family. His goal is to help you add value to your business. You can feel comfortable with the outcome of any project if Rich is involved. You know he will be honest, give the project the time it deserves, and you’ll always get the best he has to offer.
[Read Full Bio](https://cmp.cpa/team/richard-k-poulson/)
RECENT BLOG POSTS
- [How to Fill Out Form 8949 for Cryptocurrency: A Step-by-Step Guide](https://blog.cmp.cpa/how-to-fill-form-8949)
- [Tax Implications of a Parent Living With You: What You Need to Know](https://blog.cmp.cpa/tax-breaks-caring-for-elderly-parents)
- [Audit vs Review vs Compilation: What’s the Difference and Which Do You Need?](https://blog.cmp.cpa/audit-vs-review-vs-compilation)
Search this site on Google
Search Google
Posts by Tag
- [1031 (1)](https://blog.cmp.cpa/topic/1031)
- [199A (1)](https://blog.cmp.cpa/topic/199a)
- [401k (2)](https://blog.cmp.cpa/topic/401k)
- [401k Audits (3)](https://blog.cmp.cpa/topic/401k-audits)
- [401k TPA (8)](https://blog.cmp.cpa/topic/401k-tpa)
- [529 (2)](https://blog.cmp.cpa/topic/529)
- [Accounting (2)](https://blog.cmp.cpa/topic/accounting)
- [Accounting Mistakes (1)](https://blog.cmp.cpa/topic/accounting-mistakes)
- [Accounting Software (8)](https://blog.cmp.cpa/topic/accounting-software)
- [Accounting Terms (1)](https://blog.cmp.cpa/topic/accounting-terms)
- [Adoption (1)](https://blog.cmp.cpa/topic/adoption)
- [Amended Return (1)](https://blog.cmp.cpa/topic/amended-return)
- [AMT (1)](https://blog.cmp.cpa/topic/amt)
- [Audits (2)](https://blog.cmp.cpa/topic/audits)
- [Autos (3)](https://blog.cmp.cpa/topic/autos)
- [Benefit Plans (2)](https://blog.cmp.cpa/topic/benefit-plans)
- [Bookkeeping (4)](https://blog.cmp.cpa/topic/bookkeeping)
- [Business Acquisition (4)](https://blog.cmp.cpa/topic/business-acquisition)
- [Business Advice (4)](https://blog.cmp.cpa/topic/business-advice)
- [Business Debt (1)](https://blog.cmp.cpa/topic/business-debt)
- [Business Mistakes (2)](https://blog.cmp.cpa/topic/business-mistakes)
- [Business Structure (7)](https://blog.cmp.cpa/topic/business-structure)
- [Business Tax Planning (3)](https://blog.cmp.cpa/topic/business-tax-planning)
- [Business Taxes (11)](https://blog.cmp.cpa/topic/business-taxes)
- [Business Valuation (1)](https://blog.cmp.cpa/topic/business-valuation)
- [C Corp (1)](https://blog.cmp.cpa/topic/c-corp)
- [Capital Gains (5)](https://blog.cmp.cpa/topic/capital-gains)
- [CFO Services (2)](https://blog.cmp.cpa/topic/cfo-services)
- [Change Residence (1)](https://blog.cmp.cpa/topic/change-residence)
- [Charitable Contributions (1)](https://blog.cmp.cpa/topic/charitable-contributions)
- [Charity (1)](https://blog.cmp.cpa/topic/charity)
- [Child Tax Credit (1)](https://blog.cmp.cpa/topic/child-tax-credit)
- [College (1)](https://blog.cmp.cpa/topic/college)
- [College Savings (1)](https://blog.cmp.cpa/topic/college-savings)
- [Compensation (1)](https://blog.cmp.cpa/topic/compensation)
- [Construction & Engineering (1)](https://blog.cmp.cpa/topic/construction-engineering)
- [Cost Segregation (1)](https://blog.cmp.cpa/topic/cost-segregation)
- [COVID (1)](https://blog.cmp.cpa/topic/covid)
- [CPA (5)](https://blog.cmp.cpa/topic/cpa)
- [Crypto (6)](https://blog.cmp.cpa/topic/crypto)
- [Debt (1)](https://blog.cmp.cpa/topic/debt)
- [Depreciation (1)](https://blog.cmp.cpa/topic/depreciation)
- [Employee Benefit Plan (1)](https://blog.cmp.cpa/topic/employee-benefit-plan)
- [Employment (3)](https://blog.cmp.cpa/topic/employment)
- [ERTC (1)](https://blog.cmp.cpa/topic/ertc)
- [Estate & Succession Planning (9)](https://blog.cmp.cpa/topic/estate-succession-planning)
- [EV (1)](https://blog.cmp.cpa/topic/ev)
- [Extensions (1)](https://blog.cmp.cpa/topic/extensions)
- [Family Business (2)](https://blog.cmp.cpa/topic/family-business)
- [Family Businesses (2)](https://blog.cmp.cpa/topic/family-businesses)
- [Family Office (1)](https://blog.cmp.cpa/topic/family-office)
- [Farmers & Ranchers (5)](https://blog.cmp.cpa/topic/farmers-ranchers)
- [Filing Business Taxes (1)](https://blog.cmp.cpa/topic/filing-business-taxes)
- [Filing Taxes (10)](https://blog.cmp.cpa/topic/filing-taxes)
- [Finances (1)](https://blog.cmp.cpa/topic/finances)
- [Financial Advice (4)](https://blog.cmp.cpa/topic/financial-advice)
- [Financial Statements (5)](https://blog.cmp.cpa/topic/financial-statements)
- [Financing (1)](https://blog.cmp.cpa/topic/financing)
- [Fractional CFO (1)](https://blog.cmp.cpa/topic/fractional-cfo)
- [Fraud (2)](https://blog.cmp.cpa/topic/fraud)
- [GAAP (2)](https://blog.cmp.cpa/topic/gaap)
- [Health Insurance (1)](https://blog.cmp.cpa/topic/health-insurance)
- [High Earners (1)](https://blog.cmp.cpa/topic/high-earners)
- [Home Ownership (4)](https://blog.cmp.cpa/topic/home-ownership)
- [HSA (2)](https://blog.cmp.cpa/topic/hsa)
- [idme (1)](https://blog.cmp.cpa/topic/idme)
- [Income (1)](https://blog.cmp.cpa/topic/income)
- [Income Tax (3)](https://blog.cmp.cpa/topic/income-tax)
- [Inflation (2)](https://blog.cmp.cpa/topic/inflation)
- [Inheritance (1)](https://blog.cmp.cpa/topic/inheritance)
- [IRS (5)](https://blog.cmp.cpa/topic/irs)
- [IRS Forms (2)](https://blog.cmp.cpa/topic/irs-forms)
- [LLC (4)](https://blog.cmp.cpa/topic/llc)
- [Loans (2)](https://blog.cmp.cpa/topic/loans)
- [Marketing (2)](https://blog.cmp.cpa/topic/marketing)
- [Non-Profit (2)](https://blog.cmp.cpa/topic/non-profit)
- [Passive Income (1)](https://blog.cmp.cpa/topic/passive-income)
- [Payroll (7)](https://blog.cmp.cpa/topic/payroll)
- [Payroll Taxes (1)](https://blog.cmp.cpa/topic/payroll-taxes)
- [Planning (3)](https://blog.cmp.cpa/topic/planning)
- [PPP (1)](https://blog.cmp.cpa/topic/ppp)
- [Profitability (3)](https://blog.cmp.cpa/topic/profitability)
- [Property Tax (1)](https://blog.cmp.cpa/topic/property-tax)
- [QuickBooks (3)](https://blog.cmp.cpa/topic/quickbooks)
- [R & D (5)](https://blog.cmp.cpa/topic/r-d)
- [Real Estate (6)](https://blog.cmp.cpa/topic/real-estate)
- [Rental (1)](https://blog.cmp.cpa/topic/rental)
- [Rental Income (1)](https://blog.cmp.cpa/topic/rental-income)
- [Retirement (6)](https://blog.cmp.cpa/topic/retirement)
- [S Corp (3)](https://blog.cmp.cpa/topic/s-corp)
- [Savings (2)](https://blog.cmp.cpa/topic/savings)
- [Self Employed (5)](https://blog.cmp.cpa/topic/self-employed)
- [Selling a Business (2)](https://blog.cmp.cpa/topic/selling-a-business)
- [Small Business (69)](https://blog.cmp.cpa/topic/small-business)
- [Social Security (1)](https://blog.cmp.cpa/topic/social-security)
- [Software (1)](https://blog.cmp.cpa/topic/software)
- [Sole Proprietorship (2)](https://blog.cmp.cpa/topic/sole-proprietorship)
- [Starting a Business (2)](https://blog.cmp.cpa/topic/starting-a-business)
- [Startups (1)](https://blog.cmp.cpa/topic/startups)
- [Tax (4)](https://blog.cmp.cpa/topic/tax)
- [Tax Advice (8)](https://blog.cmp.cpa/topic/tax-advice)
- [Tax Credits (13)](https://blog.cmp.cpa/topic/tax-credits)
- [Tax Deductions (11)](https://blog.cmp.cpa/topic/tax-deductions)
- [Tax Exempt (2)](https://blog.cmp.cpa/topic/tax-exempt)
- [Tax Filing (3)](https://blog.cmp.cpa/topic/tax-filing)
- [Tax Forms (5)](https://blog.cmp.cpa/topic/tax-forms)
- [Tax Implications (5)](https://blog.cmp.cpa/topic/tax-implications)
- [Tax Liens (1)](https://blog.cmp.cpa/topic/tax-liens)
- [Tax Mistakes (1)](https://blog.cmp.cpa/topic/tax-mistakes)
- [Tax Planning (15)](https://blog.cmp.cpa/topic/tax-planning)
- [Tax Returns (1)](https://blog.cmp.cpa/topic/tax-returns)
- [Tax Scams (1)](https://blog.cmp.cpa/topic/tax-scams)
- [Tax Tips (11)](https://blog.cmp.cpa/topic/tax-tips)
- [Taxes (59)](https://blog.cmp.cpa/topic/taxes)
- [Third Party Administrators (3)](https://blog.cmp.cpa/topic/third-party-administrators)
- [TPA (1)](https://blog.cmp.cpa/topic/tpa)
- [Utah (4)](https://blog.cmp.cpa/topic/utah)
- [Witholding (1)](https://blog.cmp.cpa/topic/witholding)
See all
Services
- [Bookkeeping and Payroll](https://cmp.cpa/services/bookkeeping-and-payroll-services/)
- [Income Tax Services](https://cmp.cpa/services/income-tax-services/)
- [Business Valuation](https://cmp.cpa/services/business-valuations/)
- [Outsourced CFO](https://cmp.cpa/services/cfo-outsourced-solutions/)
Subscribe to Email Updates
Trusted By:
Trusted By:
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
                           
- Services
- [Financial Statements Audits and Reviews](https://cmp.cpa/services/financial-statements-audits-and-reviews/)
- [Tax Preparation Services](https://cmp.cpa/services/income-tax-services/)
- [CFO Outsourced Solutions](https://cmp.cpa/services/cfo-outsourced-solutions/)
- [Estate & Succession Planning](https://cmp.cpa/services/estate-succession-planning/)
- [Employee Benefit Plan Audit Services](https://cmp.cpa/services/erisa-audits/)
- [Business Valuation](https://cmp.cpa/services/business-valuations/)
- [Bookkeeping and Payroll](https://cmp.cpa/services/bookkeeping-and-payroll-services/)
- [Crypto Tax Services](https://cmp.cpa/services/crypto-tax/)
- [View All Services](https://cmp.cpa/services/)
Follow Us
Layton:
1916 Layton Hills Parkway
Suite 210
Layton, UT 84041
[(801) 467-4450](tel:8014674450)
Logan:
632 North Main Street
Logan, Utah 84321
[(435) 750-5566](tel:4357505566)
Southern Utah:
491 N Bluff St
Suite 206
St George, UT 84770
[(435) 269-4540](tel:4352694540)
[Sitemap](https://cmp.cpa/sitemap/)
Copyright © 2026 - CMP. [Privacy Policy](https://cmp.cpa/privacy-policy/) | All rights reserved.
MotivHealth creates and publishes the Machine-Readable Files on behalf of CMP To link to the Machine-Readable Files, please [click here](https://www.motivhealth.com/machinereadablefiles/).
Trusted By:
Trusted By:
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
                           
```json
{
"@context" : "https://schema.org",
"@id" : "https://blog.cmp.cpa/will-computers-replace-accountants#blogposting",
"@type" : "BlogPosting",
"author" : {
"@type" : "Person",
"name" : "Richard K. Poulson",
"url" : "https://blog.cmp.cpa/author/richard-k-poulson"
},
"dateModified" : "2019-02-27",
"datePublished" : "2019-02-27",
"description" : "CMP discusses whether accounting automation and artificial intelligence will replace accountants or instead transform the profession, highlighting the ongoing need for human expertise alongside evolving technology.",
"headline" : "Will Computers Replace Accountants?",
"image" : {
"@type" : "ImageObject",
"height" : 1000,
"url" : "https://blog.cmp.cpa/hs-fs/hubfs/Will%20Computers%20Replace%20Accountants%20-%201.jpg?width=2000&height=1000&name=Will+Computers+Replace+Accountants+-+1.jpg",
"width" : 2000
},
"inLanguage" : "en",
"mainEntityOfPage" : {
"@id" : "https://blog.cmp.cpa/will-computers-replace-accountants",
"@type" : "WebPage"
},
"publisher" : {
"@type" : "Organization",
"logo" : {
"@type" : "ImageObject",
"height" : 86,
"url" : "https://cmp.cpa/wp-content/uploads/CMP-Logo.png",
"width" : 406
},
"name" : "CMP"
}
}
```