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Oct 2, 2026

AI models now outperform licensed CPAs on speed and accuracy in accounting tasks, Mercor study finds

A Mercor study found that current AI models surpass licensed CPAs with an average of 5.5 years of experience in both speed and accuracy on structured bookkeeping tasks, a dramatic improvement from 18 months ago when AI lagged behind. However, no AI model can fully complete all tasks on the more demanding APEX Benchmark without human oversight.

Oct 2, 2026·1 source
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Top claims

  • ▪A study by Mercor found that artificial intelligence models are faster, significantly cheaper, and solve structured bookkeeping tasks almost flawlessly, outperforming 12 licensed CPAs who averaged 37 percent accuracy.
  • ▪Mercor noted that the study's tasks specifically tested areas where artificial intelligence excels, such as locating details and following precise instructions.
  • ▪Mercor concluded that artificial intelligence models cannot close financial books without human oversight.

Topics

AIAI labor & economic disruptionDomain specific AI benchmarksAI research & benchmarksFuture of work