AI Now Beats Licensed CPAs on Speed and Accuracy, but Still Can't Close the Books

The Decoder · rss · 2026-10-02

A Mercor study finds current AI models now outperform licensed CPAs on structured accounting tasks in both speed and accuracy — a reversal from 18 months ago when they lagged far behind. However, on the more demanding APEX Benchmark no model completes all tasks, and AI still cannot close the books without human oversight.

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