Claude Opus 5 scores 100% on accounting tasks where licensed CPAs average 37%
mark_k · x · 2026-10-03
Mercor benchmarked 12 licensed CPAs (avg 5.5 years experience) against frontier AI on four accounting tasks.
- Humans averaged 37%; Claude Opus 5 scored 100% across all 20 attempts, each in under 10 minutes, while most human attempts took 30–180 minutes.
- Mercor had intended to measure how much AI could assist accountants, but the model aced everything on its own, leaving no headroom.
- Just 18 months earlier, the best AI couldn't beat the average accountant; it now outperforms the strongest human participant.
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