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

Technology · en

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

The Decoder · Oct 2, 2026, 11:15 AM UTC

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.…