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Delivery21 February 20262 min read

Rethinking delivery in professional services

Consulting, audit, legal: intellectual production is reorganising around judgement.

In consulting, audit and legal, the share of automatable production has reached thresholds that challenge the traditional economics of firms, built on the pyramid and time-based billing.

02

The challenge is not to resist but

The challenge is not to resist but to rethink the offering around what machines cannot do: exercise judgement under uncertainty, take responsibility, create meaning. The question becomes: what kind of firm deserves to exist in the age of AI?

Key takeaways

  • 01In consulting, audit and legal, the share of automatable production has reached thresholds that challenge the traditional economics of firms, built on the pyramid and time-based billing.
  • 02The question becomes: what kind of firm deserves to exist in the age of AI?

Published on

21 February 2026

Section

Delivery

Signed

Gérald Faure

Rackham Limited — Dublin office

Rackham Limited

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