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ChatGPT-5 Still Fails the CPA Exam

Sunday, November 30, 2025

Welcome

Hey, Accounting Pros!
Welcome back to AI Accounting Daily, your #1 source for AI news in accounting.
Today, we’ve got a new study showing ChatGPT still slips on tax rules despite richer answers, Marc Andreessen framing AI as a universal coach for small firms, and AI agents that could decouple B2B sales and pricing from headcount. We’re also looking at image fakery sneaking into HR workflows and weakening leave controls, and Adobe data pointing to Black Friday dollars tilting online—complicating forecasts, inventory, and tax timing for retail clients.

Latest in Accounting AI

1

Study Finds ChatGPT Still Fumbles Tax Rules

Researchers reran 21 cases on ChatGPT-4o and 5, from tax calls to retirement plans. Answers grew richer and structured but still slipped on rules, complex math, and compliance details. For firms eyeing chatbots in tax or planning, the question is who signs for advice.
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2

AI VoIP Monitoring Cuts Client Call Costs

AI is moving into phone bills. Smart VoIP monitoring tracks dropped calls, jitter and latency, then reroutes traffic before clients notice. Firms that live on intake calls feel it first. Each saved call is less support work and one less awkward follow-up about "lost" messages.
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3

Andreessen Casts AI As Coach For Small Firms

Marc Andreessen says AI works best as a strategic thought partner. He calls it a universal coach and advisor, as small-business AI use has doubled since 2023. For accounting teams using AI on emails, staffing, or pricing, that mindset shifts pilots toward planning.
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AI Applications

1. Hedy - automates payroll education and compliance tracking so accounting firms support clients with clear guidance, reduce liability risks, and strengthen HR advisory services.
2. Skillfully - assesses candidate skills via real‑world simulations so your firm hires smarter, lowers training time and builds a more capable junior team for advisory services.
3. Jupid - automates LLC formation, bookkeeping and tax-filing workflows so your firm adds compliant services, reduces admin overhead and scales advisory revenue without hiring extra staff.
4. Tailride - automates collection and processing of client invoices and receipts so your firm eliminates manual entry, improves accuracy and boosts margin per client.
5. Murf - creates realistic AI voiceovers from firm scripts so accountants produce professional client explainers, training modules, and video proposals in minutes.
6. Notta - transcribes and summarises client calls and team meetings so your firm tracks action items, improves response time and eliminates lost information from email chains.

Updates in AI

1

AI Injury Fakes Expose HR Leave Risk

Image fakery just jumped from theory to HR workflow. An employee used Nano Banana AI to put fake wounds on a hand photo. HR took it as proof of a bike accident and approved paid leave in minutes. Photo-based controls for leave and claims weakened.
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2

AI Agents Decouple B2B Sales From Headcount

OpenAI and Google are rethinking how software gets sold. TechCrunch reports a shift from seat-based pricing to autonomous agents that handle sales and purchasing. For firms that buy or sell B2B services, GTM math shifts as revenue detaches from headcount.
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3

Adobe Data Shows Black Friday Spend Shifts Online

Online demand is not cooling. Adobe reports $11.8 billion in U.S. Black Friday ecommerce sales, up 9.1% year over year. Foot traffic trackers for physical stores disagree, ranging from a small gain to a steep drop. For firms with retail clients, that split view complicates revenue forecasts, inventory planning, and tax timing.
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Prompt Ideas

Draft Email Templates for Requesting QuickBooks Access
**Role:** You are a **client communications manager** for an accounting firm who writes polite, professional access request emails. **Action:** Draft an **email template** requesting **QuickBooks Online or Desktop access** from **[INSERT CLIENT NAME OR CONTACT]**. **Context:** - Audience: business owners, admins, or staff who manage QuickBooks credentials - Goal: request access clearly and securely while maintaining a professional tone - Tone: courteous, concise, and professional - Style: short email with clear subject line and 2–3 short paragraphs - Variables: - **Client Name:** [INSERT CLIENT NAME] - **Access Type:** [Accountant Access / Admin Invite / File Upload] - **QuickBooks Version:** [Online / Desktop] - **Firm Name:** [INSERT COMPANY NAME] - Structure: 1. Brief greeting and reason for the request 2. Clear access instructions or link to follow 3. Note on data security or confidentiality 4. Thank-you closing - Output Length: **125–200 words**