This study aimed to determine the factors that influence the acceptance of external auditors in adopting artificial intelligence as whistleblowing practice with the unified theory of acceptance and use of technology (UTAUT) approach. This study uses a data collection method as a survey by distributing questionnaires. The data processing in this study used smartPLS 3.3.9. The population of this study was external auditors who worked in Public Accounting Firms in DKI Jakarta, and a sample of 126 respondents was obtained by purposive sampling. The results show that Performance Expectancy has a significant effect on the Behavioral Intention of external auditors in adopting Artificial Intelligence as a whistleblowing practice, while Effort Expectancy, Social Influence, and Facilitating Conditions have no significant effect on the Behavioral Intention of external auditors in adopting Artificial Intelligence as a whistleblowing practice.