Mercor

Mercor published a research study, 'Human Baselines for Benchmarks: AI Now Outperforms Junior Accountants,' comparing 12 licensed CPAs against frontier AI models on its APEX-Accounting benchmark tasks, finding AI models like Claude Opus 5 far faster, more accurate, and cheaper than humans. The original research was published on Mercor's own company blog and went viral, with Elon Musk commenting on it; this item is a syndicated writeup of the study by Asianet Newsable.