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ChatGPT is an artificial intelligence chatbot (a computer program that attempts to simulate human conversation) developed by OpenAI, designed to provide conversational interactions similar to humans. It is built on OpenAI's GPT-3.5 and GPT-4 models, functioning by gathering data from internet texts written by people and using computational predictions to respond to user-entered questions and queries. But ultimately, could a machine surpass humans in solving tests or qualification exams? To address this question, this article aims to explore ChatGPT's accuracy levels in the Sufficiency Exam (1st Sufficiency Exam of 2022) and the Technical Qualification of the CFC (2023 edition). The results show that the chatbot achieved scores above 50% in all applied tests, a passing rate for a candidate. This research complements previous articles and demonstrates the application of AI and Natural Language Processing technology in the accounting field, providing relevant evidence for improving accounting education by considering machines as human allies in developing new skills. [ABSTRACT FROM AUTHOR]