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

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…

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

Source: The Decoder — Published October 2, 2026 at 11:15 UTC — Category: Models