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AI beats licensed accountants on speed and accuracy, but still can't close the books without supervision.

The DecoderIndependent reporting·
AI brief

A Mercor study found that current AI models outperform licensed CPAs on structured accounting tasks in speed and accuracy, a reversal from eighteen months ago. On the APEX Benchmark, no model fully completes all tasks.

Why it matters: The results suggest AI can handle structured accounting work but still requires oversight for more demanding tasks.

Written by AI from The Decoder's published text.

Source

“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.”
The Decoder, 02 Oct 2026, 11:15.

Reporting from a publisher outside the organisation being covered.

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