YouTuber scores perfect 400 on tax accountant exam using AI glasses — 'This is scary'

Amid the shock of the top scorer on this year's tax accountant licensing exam confessing to cheating with AI, a prominent YouTuber has revealed that an experiment using AI-equipped smart glasses yielded a perfect score on the actual exam.

Techmong, a YouTuber with 950,000 subscribers, posted a video Saturday titled "I took the tax accountant exam wearing AI glasses and got a perfect score. This is genuinely scary."

In an earlier video, Techmong had conducted an experiment using Rokid's AI glasses to sit the 63rd tax accountant first-stage exam held this year. The initial attempt, which relied on the glasses' built-in AI, produced many wrong answers. A follow-up attempt using the free-tier "Gemini 3.5 Flash Lite" still resulted in a failing grade in one subject. A third run using "Gemini 3.1 Pro" fell short of a perfect score but was high enough to pass the exam.

For the latest video, Techmong used Claude's newest model, "Fable 5.2," with the reasoning level set to "high."

The first session covers fiscal studies (40 questions) and an introduction to tax law (40 questions) — 80 questions to be completed in 80 minutes. Techmong finished all of them in 32 minutes.

Both subjects came back with perfect scores of 100. The average score among test-takers for fiscal studies is 54, while the introduction to tax law averages just 30 — with 74 percent of candidates failing the subject outright — yet the AI answered every question without error.

The one problem was that the AI glasses' battery was nearly drained by the end of the first session. About 30 minutes of charging was needed before the second session could begin — which mirrors the actual exam schedule, where a 30-minute break is given between the two sessions.

For the second session, covering introductory accounting and commercial law, Techmong lowered the reasoning level to "medium" to account for time constraints and battery concerns. The result: all questions answered in 17 minutes, with the battery depleted by only about 40 percent.

Checking the answers, both subjects again came back with perfect scores, giving a total of 400 out of 400 across all four subjects. The average score among test-takers was 99.375.

During the experiment, Techmong operated the glasses by pressing a button on the side, but noted that hands-free operation is also possible — declining to explain the specific method, citing concerns about the implications of doing so.

"Whether it's Claude or ChatGPT, the latest AI models have reached a level where they can solve not just the tax accountant exam but problems that have gone unsolved around the world for thousands of years," Techmong said. "This is scary. What worries me is how we are going to supervise this, what the penalties will be if someone is caught, and whether the exam system itself is still fit for purpose — these are questions we need to think about seriously."

Meanwhile, Han Won-seok, the top scorer on this year's tax accountant exam, said Sunday that he had turned himself in to police, confessing to cheating using a miniature camera and AI. Han did not say AI glasses were used. Han had previously faced allegations of cheating after recording a score of 397.5 out of 400.