This review examines how artificial intelligence (AI) is reshaping accounting and financial reporting and considers the implications for organisations operating in Saudi Arabia under Vision 2030. It uses a structured integrative review informed by PRISMA 2020 reporting principles and the bibliometric-systematic approach of Marzi et al., [1], drawing on peer-reviewed studies published from 2020 to 2025. The evidence clusters around five applications: transaction processing, estimation and forecasting, misstatement detection, assurance and narrative disclosure. Reported opportunities include greater efficiency, deeper analysis and stronger fraud screening; the principal constraints concern explainability, ethical accountability, data governance, auditors’ reliance on AI outputs and professional skills. Saudi-specific evidence remains limited and concentrated in banking, leaving corporate reporting, auditing and sustainability disclosure underexamined. The review develops an integrative framework that links AI capabilities and accounting functions to Vision 2030 enablers and proposes a prioritised research agenda. It also offers staged recommendations for preparers, auditors, regulators and educators.