As the burden on accounting departments increases due to labor shortages, increasingly complex operations, and ongoing compliance with legal revisions, expectations are rising for generative AI, which will become widespread after 2023, to improve efficiency, strengthen internal controls and audit compliance, and address labor shortages, but there are still differences among companies in the degree of utilization and perceived effectiveness. In light of this, this survey was conducted to ascertain the current status and maturity level of AI utilization in accounting and finance departments. We have organized differences and issues by industry, size, and position, and clarified barriers to and expectations for implementation. We hope that the survey will provide clues for those who are considering AI utilization in the future and those who are already facing barriers in their efforts to take the first step forward.