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AI Models Outperform Licensed Accountants on Structured Tasks, Study Finds

A new study by Mercor shows that current AI models now surpass licensed CPAs in speed and accuracy on structured accounting work, a reversal from 18 months ago. However, on the more complex APEX Benchmark, no model completes all tasks, and human oversight remains essential for closing the books.

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A new study by Mercor shows that current AI models now surpass licensed CPAs in speed and accuracy on structured accounting work, a reversal from 18 months ago. However, on the more complex APEX Benchmark, no model completes all tasks, and human oversight remains essential for c…