The purpose of this research is future study on the implementation of brain implants such as Neuralink as an expandable biotechnology in accounting professionals. In this study, as an exploratory research, first, through grounded theory, an attempt was made to identify aspects resulting from the consequences of implanting Neuralink brain implants as a field of expandable fields of biotechnology in the functions of accounting professionals. Then, relying on the validity and reliability assessment of the processes carried out in implementing the analytical goals of the qualitative section, validation was carried out so that, finally, based on the implementation of the Delphi test based on two criteria: average and agreement coefficient, while providing the possibility of providing a theoretical framework, the generalizability of the expansion of the components and propositional themes to the second part of the study was achieved. In this section, by creating uncertainty checklists and distributing them in the form of scales from [+3] to [0] and [-3], an attempt was made among experts to determine possible scenarios in three modes: scenarios with "strong probability", scenarios with "possible probability", and scenarios with "high probability of compatibility". Based on this, the consequential prospects of implanting brain implants such as Neuralink as a field of expandable fields of biotechnology in the functions of accounting professionals can be drawn. The findings in the first phase, after conducting 14 interviews and three coding stages, indicate the identification of 323 open codes; 32 propositional themes; 6 axial components; and 3 structural categories. In the second phase of the research, by identifying four highly probable scenarios including the "Matrixism Scenario", "Metaism Scenario", "Avatarism Scenario", and "Automatism Scenario", the findings indicate the determination of the "Matrixism" scenario as the most likely aspect of drawing the future prospects of the accounting profession under the influence of the expansion of this pivotal phenomenon from the fields of biotechnology in the functions of accountants.