We introduce APEX-Accounting, a benchmark built by Mercor in partnership with Ramp, to assess whether frontier models can do the real work of accountants. Tasks include reconciling accounts, accruing expenses, posting transactions, and producing reports.
arXiv:2609.14811v1 Announce Type: new
Abstract: We introduce Crypto Accounting Bench (CAB), a benchmark for assessing whether frontier and open-weight language models can reconstruct the complete jou...
By Kareem Khattab, Omar Khattab, Mohamed Ibrahem
The paper evaluates a manager‑worker scaffold that uses a shared filesystem workspace to orchestrate multi‑agent large language model (LLM) coding tasks without training or tuning. Across nine models—including five open‑weight and four closed‑weight systems—the scaffold yields statistically significant accuracy gains for some models (e.g., Qwen3.8‑27B, GPT‑5.6‑Luna, GPT‑5.6‑Terra, Kimi‑K3, Minimax‑M3) while producing null or negative effects for others (e.g., Qwen3.6‑35B). The study shows that the manager can triple token usage but still achieves higher accuracy at a fraction of the cost compared to larger single‑pass models, with key mechanisms identified as context management and problem decomposition.
By Victor Gao (Sang Won), Vida Khosrowshahi (Sang Won), Ali Khosrowshahi (Sang Won), Xihao Sun (Sang Won), Juhyun Lee (Sang Won), Simon (Sang Won), Lee
arXiv:2607. 24889v1 Announce Type: cross Abstract: Financial models combine public disclosures with analyst assumptions to produce forecasts and valuations.
By Jiacheng Lu, Sinuo Wang, Wentao Zhao, Rui Sun, Cheng Hua, Tao Song, Hui Cai, Beidi Luan, Zhengze Wu, Lingjing Teng, Yijia He, Jing Li, Daxin Jiang, Zuo Bai, Haibing Guan
arXiv:2606. 05104v1 Announce Type: new Abstract: Knowledge benchmarks for LLMs face three issues: scaling-driven designs that do not operationalize disciplinary representativeness; flat-payment annotation that permits lazy consensus; and unaudited ranking instability under bounded test budgets.
By Sheng Jin, Minghao Liu, Yunze Xiao, Zeqi Zhou, Heli Qi, Yifan Yao, Meishu Song, Kaijing Ma, Xuan Zhang, Sicong Jiang, Yizhe Li, Ningshan Ma, Jie Wei, Ziniu Li, Minglai Yang, Bangya Liu, Yiming Liang, Xiao Fang, Qingcheng Zeng, Jiarui Liu, Rui Yang, Shen Yan, Wenhao Huang, Jiaheng Liu, Zihan Wang, Weihao Xuan, Ge Zhang
arXiv:2607. 01740v1 Announce Type: new Abstract: Public LLM leaderboards optimise for global average performance and do not capture the specific cognitive demands of financial-services work: a model that leads on MMLU-Pro may underperform on document-grounded compliance reasoning, and a coding leader may handle multi-turn customer interactions poorly.
By Blair Hudson
arXiv:2609.39229v1 Announce Type: cross
Abstract: Automatic evaluation of faithfulness increasingly relies on a large language model acting as a judge, yet the most reliable judges are proprietary fr...
By Elia Onofri, Roberto Di Pietro
arXiv:2609.40190v1 Announce Type: cross
Abstract: Sampling several answers and keeping the one a verifier scores highest is one of the simplest ways to buy accuracy at test time. Its effect is report...
By Sohail (Neel), Sarkar, Shakuntala Baichoo
arXiv:2608. 00355v1 Announce Type: cross Abstract: Progress in large language models is often summarized using a single scalar measure, such as a time horizon, a latent ability estimate, or an aggregate benchmark score.
By Hanwen Xing, Pengyun Wang, BingXu Meng, Kumail Alhamoud, Xiang Li, Jicheng Wang, Xin Yu, Xinyang Han, Xiaomin Li, Philip Torr, Yuexing Hao
arXiv:2608. 06144v1 Announce Type: new Abstract: Most agent benchmarks evaluate tasks independently and cannot measure whether experience from one task helps with later tasks.
By Bo Deng (Beihang University, Qwen DianJin Team, Alibaba Cloud Computing), Kang Zhou (Qwen DianJin Team, Alibaba Cloud Computing), Lifan Guo (Qwen DianJin Team, Alibaba Cloud Computing), Chongyang Tao (Beihang University), Xuanren Chen (Beihang University), Chenggang Xie (Beihang University), Renzhao Liang (Beihang University), Feng Chen (Qwen DianJin Team, Alibaba Cloud Computing), Chi Zhang (Qwen DianJin Team, Alibaba Cloud Computing)
FM‑Bench is a new benchmark that tests large language model agents on long‑horizon decision making by having them run a football club for 20 in‑game years. The agent must manage a squad, trade players, negotiate contracts, invest in facilities and youth, set lineups, and respond to a board that can fire it, all using 26 tools and roughly 340–400 decision stops, with a deterministic engine producing a final score without human or LLM judges. The benchmark includes a solo track where each of 15 frontier models competes against a frozen scripted world, and an Arena track where the same models plus a scripted anchor share one 20‑year world, allowing the first head‑to‑head evaluation at this scale.
whyItMatters":"FM‑Bench provides a rigorous, large‑scale test of sustained, cumulative decision‑making in language‑model agents, revealing that managerial strategy—not computational scale or vendor—drives performance over long horizons."
By Tianyou Wang, Chongyang Gao, Kezhen Chen, Chen Dong, Yinghao He, Donghan Li, Wangcheng Xu, Hongjiu Zhang, Chi Li
arXiv:2608. 13675v1 Announce Type: cross Abstract: Between October 2018 and July 2026 AI models progressed from simple systems like BERT to massive agents that solve complex math and write software.
By Pranav Kumar Kaliaperumal