Purpose: This article examines whether perceived usefulness and perceived ease of use are associated with Chartered Accountants’ attitude toward the adoption of artificial intelligence in accounting. The focus isolates the two technology-acceptance beliefs that form the most conceptually coherent pair within the broader research model. Design/methodology/approach: A quantitative-dominant, cross-sectional survey was conducted with 500 Chartered Accountants professionally active in Moradabad and Bareilly, Uttar Pradesh. Each focal construct and the outcome were measured with eight five-point Likert items. Measurement quality was assessed through reliability analysis, exploratory and confirmatory factor analysis, composite reliability, average variance extracted and discriminant-validity diagnostics. Hypotheses were examined using Pearson correlation, simultaneous multiple regression and covariance-based structural equation modelling. To preserve the original analytical model, the reported regression and SEM coefficients for the two focal predictors are conditional estimates from the full six-predictor model rather than a re-estimated two-variable model. Findings: Perceived usefulness was positively associated with attitude (r = 0.464; multivariable regression β = 0.275; SEM β = 0.275; p < 0.001). Perceived ease of use was also positive (r = 0.458; multivariable regression β = 0.246; SEM β = 0.244; p < 0.001). The measurement model showed strong reliability and satisfactory convergent and discriminant validity. Originality/value: The findings extend Indian technology-acceptance evidence into a professionally regulated accounting context, showing that expected professional value and manageable effort remain distinct acceptance conditions even when trust, readiness, organizational support and job-security concerns are considered simultaneously.