Examining different artificial intelligence models’ ability to pass Certificate of Theory in Accountancy-level tax questions
Year: 2026
Type: article
Abstract: As Artificial Intelligence (AI) models become more sophisticated and entrenched in accountancy professions, this raises questions about their ability to outperform humans. This article is one of the first to examine the ability of five different AI models to pass professional tax examinations. Contribution: This article provides evidence about AI’s current ability to support or replace tax practitioners. It provides a baseline to track the progress of different AI models as they evolve. Only Grok passed, while ChatGPT, Claude, CoPilot, and Gemini failed. Notably, the AI models provided persuasive answers despite being incorrect, negating their ability to replace tax practitioners.
Authors: Asheer Ram, Wayne van Zijl
Institution: University of the Witwatersrand
Language: English
Subfield: Industrial and Manufacturing Engineering
Field: Engineering
Domain: Physical Sciences
Open Access status: gold
Estimated APC paid: $793
OpenAlex ID: W7125278550