# Mercor study finds AI outperforms accountants on simplified bookkeeping tasks

_Published Friday, October 2, 2026 at 10:19 AM EDT · AI · Latest · Tier 2 — Notable_

![Mercor study finds AI outperforms accountants on simplified bookkeeping tasks — Primary](https://the-decoder.com/wp-content/uploads/2026/10/mercor_accountants.png)

AI models performed structured bookkeeping tasks faster, more accurately and at lower cost than licensed accountants in a Mercor study, The Decoder reported. Twelve CPAs with an average of five and a half years of experience completed simplified tasks from its APEX Accounting Benchmark; current models solved those tasks almost flawlessly.

Performance was weaker on the full benchmark of 160 tasks across 10 simulated companies. Claude Opus 5.5 led with 61.8 percent of grading criteria met, and no model fully solved almost 60 percent of tasks. The study excluded client communication, colleague coordination and experience-based context.

## Sources

- [the-decoder.com](https://the-decoder.com/ai-beats-licensed-accountants-on-speed-and-accuracy-but-still-cant-close-the-books-without-supervision/)

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Canonical: https://techandbusiness.org/newswire/MI5yPLgJLb3FQr556-SXGo
Published: 2026-10-02T14:19:58.886Z
Story chronology: 2026-10-02T11:15:24.000Z
Retrieved: 2026-10-02T17:02:21.809Z
Publisher: Tech & Business (techandbusiness.org)