ChatGPT4 Passes the CPA Exam, But It’s Not Yet an Accountant

The latest version of OpenAI’s large language model has done what thousands of students fail to do each year, passing the CPA exam—just months after its predecessor was stymied by the famously difficult test.

ChatGPT4 averaged a score of 85.1% across all sections of four major accounting exams and passed them all, according to research by a team of US and German scholars. The tests included the Certified Public Accountant, Certified Management Accountant, Certified Internal Auditor, and the Enrolled Agent certification exams. Those are notoriously hard exams, with about half of CPA test takers, for example, not making the cut. ...