YouTuber Uses ‘AI Glasses’ to Take Tax Accountant Exam, Scores in Passing Range in 20 Minutes [What Do You Think?]

[Financial News] Amid ongoing allegations of cheating surrounding the top scorer on the tax accountant exam, a tech YouTuber has drawn attention by revealing how he used AI glasses to answer past tax accountant exam questions and score in the passing range.

On the 12th, tech YouTuber ‘Techmong’ released a video of an experiment using AI glasses to answer 80 past exam questions in Public Finance and Introduction to Tax Law, the subjects in the first session of the first-stage tax accountant exam. The time limit is 80 minutes. To pass, examinees must score at least 40 in each subject and an average of at least 60 across all subjects.
Techmong explained, “The tax accountant exam is much more difficult than the CSAT. Introduction to Tax Law in particular has a failing cutoff of 40 points; the average score is 30, and around 74% of examinees fail that subject.”
The experiment was conducted by photographing a page of the test paper with the AI glasses being worn, then marking by hand the answers displayed by the glasses. The experiment was carried out twice.
The questions were answered very quickly. The first experiment took about 13 minutes. However, the results fell short of expectations. The score in Public Finance was 55, above the 40-point cutoff, but the score in Introduction to Tax Law was 22.5, a failing grade.
Techmong attributed the result to the limitations of the ‘Gemini 3.5 Flash Lite’ model used in the first experiment, and retook the test with ‘Gemini 3.1 Pro.’

In the second experiment, the scores were 90 in Public Finance and 55 in Introduction to Tax Law, both above the passing threshold. Techmong explained, “There were no failing grades, and the average was above 60, so by the standard for the first session, this is a passing score—and a top-tier one at that.” It took only about 20 minutes to answer the questions.
He said, “I got this score because I tested it by modifying an app I had made some time ago. With just a little more refinement, I think it could achieve a very high score, even if a perfect score might be difficult.”
He added, “I’d like to show you results from other recent models too, but more time is needed for development, so please understand that I’m only showing you this for now.”
He also said, “Seeing this makes me think that supervision needs to be done properly,” adding, “I imagine the people overseeing the exams will have a very hard time.”

Internet users who watched the video reacted with comments such as, “To think you can pass the tax accountant exam with a general-purpose model,” “What does that make of people who studied so hard?”, “If cheating cannot be prevented, professional exams lose their value,” and “They should ban horn-rimmed glasses at exam sites for the time being.”


[email protected] Seong Min-seo Reporter