Resumen

RAM, Asheer J.  y  VAN ZIJL, Wayne. Examining different artificial intelligence models' ability to pass Certificate of Theory in Accountancy-level tax questions. S. Afr. j. econ. manag. sci. [online]. 2026, vol.29, n.1, pp.1-6. ISSN 2222-3436.  https://doi.org/10.4102/sajems.v29i1.6348.

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

Palabras clave : artificial intelligence; education; ChatGPT; Claude; Copilot; Gemini; Grok; taxation.

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