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[...]these robots can perform tasks such as reading email, downloading attachments, extracting and migrating data from or between platforms, performing analytics, and generating reports. According to Deloitte, the operating cost of software robots is less than that of outsourcing (Peter Lowes, "An Introduction to Robotic Process Automation," Wall Street Journal, Mar. 13, 2016, http://bit.ly/2D5JM3w). There are, however, many programming languages in use, and learning to code is not an easy undertaking, especially for busy accountants. [...]CPAs who are interested in coding should learn a popular language that has been and will be around for a long time (e.g., Python, Java, C++, R) to maximize the return from the time invested.