真实翻译：Recent research findings indicate that OpenAIs latest version of its large language model, ChatGPT 4, has successfully completed all four main accounting exams, including CPA, CMA, CIA, and EA. The model scored an average of 85.1% across all subjects, including CPA, which has a high failure rate among approximately half of its test takers. According to the research team, this result suggests that ChatGPT could significantly disrupt the accounting and auditing industries, especially since just a few months ago, version 3.5 was unable to pass the exams. One accounting professor believes that the difference in AI performance lies in the innovative “reasoning and execution” modules that have been added to the latest ChatGPT 4.