The integration of cloud accounting and artificial intelligence (AI) represents a transformative shift in the accounting profession, reshaping financial information management and decision-making processes. Cloud accounting enhances efficiency by reducing costs, improving accessibility, and fostering collaboration, while AI contributes through automation, fraud detection, and predictive analytics. Together, these technologies offer opportunities to improve the quality of financial reporting, elevate the accountant’s role as a strategic advisor, and enable continuous auditing and sustainability reporting. However, challenges remain, including cybersecurity risks, infrastructure limitations, skill shortages, and ethical concerns related to transparency and algorithmic bias. This study adopts a qualitative, inductive approach to analyze these challenges and highlight future opportunities, particularly in the context of Arab countries undergoing digital transformation. The findings emphasize that successful integration requires balancing technological innovation with regulatory frameworks and human resource development, positioning cloud-based AI as a strategic imperative for advancing financial governance in the digital economy................. Keywords:................. Cloud Accounting, Artificial Intelligence, Integration Challenges, Opportunities