AI Beat 12 Accountants at Month-End Close. Read the Fine Print
Knowledge Snapshot Mercor published a study on October 1, 2026, comparing 12 licensed CPAs with frontier AI models on four simplified month-end close tasks. The participating CPAs averaged 5.4 years of experience. The human participants completed the work without AI assistance. On Mercor’s grading criteria, the accountants averaged approximately 37%. Claude Opus 5 scored 100% […]