What a person does that software cannot
Judgement. Whether to extend credit to a builder whose last project stalled. Whether a rate is worth holding to keep a customer. How to structure your GST position. Whether the margin on a line justifies the working capital it consumes. Those are decisions, and no software makes them. A good accountant or a capable person on your accounts earns their salary on questions like these, not on data entry.
What software does that a person should not have to
Typing a bill twice. Adding up a column. Working out what a party owes by turning pages. Remembering which loads went to which site. Rebuilding GST figures at month end from a bill book. Every hour spent on that is an hour not spent on the judgement above, and it is also where errors come from — because it is repetitive work done under time pressure.
The arrangement that actually works
The shop records itself as it trades — bills, purchases, payments, deliveries, all entered once at the moment they happen by whoever is already there. Then a person, whether your own staff or your CA, works from that output: checking, reconciling, advising, filing. That arrangement needs less of the person's time and gets more out of it, which is why it usually costs less than either extreme.
Give your accountant access rather than files
Instead of exporting and emailing a spreadsheet every month, your CA can have a login limited to reports. They pull what they need and can change nothing. For most shops that removes an entire recurring errand and means the accountant is looking at live figures rather than a file that was accurate three weeks ago.