The Decoder· Manuel Uth·· 14 d ago
AI beats licensed accountants on speed and accuracy, but still can't close the books without supervision
AI beats licensed accountants on speed and accuracy, but still can't close the books without supervision
AI summary
According to a Mercor study, current AI models now outperform licensed CPAs on structured accounting tasks in both speed and accuracy. Eighteen months ago, they still lagged far behind. On the more demanding APEX Benchmark, though, no model fully completes all the tasks. Without human oversight, AI still can't close the books on its own.
Selection record
Threshold 76Media and individualsFirst 58Second 58
Not admittedSum of both 116 < twice the threshold 152
- Source tier
- Media and individuals; this tier's threshold is 76
- Pre-filter
- passed：AI模型在会计任务上超越会计师的评测研究
A model scores each item twice, independently, against one written standard, out of 100. An item is admitted only when the two scores add up to twice the threshold. The threshold is set per source tier.
Source: The Decoder · the-decoder.com