Ernst & Young plans to award $100 million in bonuses through its U.S. division this fiscal year to employees demonstrating leadership, judgment, business acumen, collaboration, adaptability, critical thinking, innovation and technology adoption as artificial intelligence reshapes professional-services work. The initiative is part of EY's strategy to attract and develop talent for a tech-led, human-powered world. Rewards include spot awards of up to $500, cash prizes of $10,000 to $25,000 for major individual or team contributions and a top award five times higher than under the previous program; employees at all levels can be nominated and face no overall limit on individual payouts. EY is also expanding training from interns through senior leaders, including a career residency with up to 12 months of training after the standard eight-week internship, and said 95% of its partners completed in-person sessions on AI's potential to change business models and workflows. David Grossman, founder and CEO of The Grossman Group and author of The Heart Work of Modern Leadership, said the effort recognizes an important need but argued that money alone may address a motivation gap rather than the permission and practice leaders need to use human-centered skills. Research from The Grossman Group and The Harris Poll found that nine of the 10 attributes distinguishing exceptional leaders are heart-centered behaviors, while only 30% of employees say they work for an exceptional leader. Grossman said listening, gratitude, clear explanations and credible conversations about the future are increasingly important amid AI-related uncertainty, but warned that paying for empathy and authenticity could make those behaviors seem transactional. EY said AI-related revenue rose 30% year-over-year in 2025. KPMG and PwC U.S. are similarly emphasizing critical thinking, judgment, empathy and creativity, while professional-services firms reassess pricing as AI reduces routine-work hours.