Crypto Accounting Bench: Evaluating Frontier and Open-Weight Models on Crypto-Asset Accounting Tasks

Abstract:We introduce Crypto Accounting Bench (CAB), a benchmark for assessing whether frontier and open-weight language models can reconstruct the complete journal entry that an organization actually posted for a crypto-asset transaction. CAB contains 118 evaluation tasks drawn from 7 pseudonymized organizations. Each task combines transaction mechanics, asset quantities and base-currency values, wallet and legal-entity context, counterparty evidence, related transaction legs, recurrence, tax-lot evidence, and the organization's complete chart of accounts. The target is a balanced structured entry with every required account, side, amount, currency, and full-precision asset quantity. We evaluate 12 models spanning proprietary frontier systems and open-weight releases over 3 independent attempts per task, producing 4,248 trajectories. We report 3 metrics: Mean Score, Best@3, and Pass@3. Pass@3 is the fraction of tasks with at least 1 of 3 attempts that satisfies every rubric criterion and required gate. The leading model reaches 77.43% Mean Score, while the best Pass@3 is 56.78%. Deterministic diagnostics, read from each task's best of 3 attempts and macro-averaged across the 12 models, show higher base-amount agreement (97.8%) than deciding-account accuracy (56.3%). Together with the failure analysis, these results identify account selection and complete-entry composition as the main remaining challenges on CAB.

6 pages, 8 figures, 3 tables. Dataset: this https URL ; code and evaluation: this https URL

Artificial Intelligence (cs.AI); Computation and Language (cs.CL)

arXiv:2609.14811 [cs.AI]

(or arXiv:2609.14811v1 [cs.AI] for this version)

https://doi.org/10.48550/arXiv.2609.14811 Focus to learn more arXiv-issued DOI via DataCite (pending registration)

arXivLabs is a framework that allows collaborators to develop and share new arXiv features directly on our website.

Both individuals and organizations that work with arXivLabs have embraced and accepted our values of openness, community, excellence, and user data privacy. arXiv is committed to these values and only works with partners that adhere to them.

Have an idea for a project that will add value for arXiv's community? Learn more about arXivLabs.