English 
First Accounting Co., Ltd., which aims to realize the accounting singularity, has developed an AI that utilizes a large-scale language model (LLM) specialized for accounting, tax, and bookkeeping work, and named it “Deep Dean” because it was developed under the supervision of Dean Weede, whose family has produced five CPAs. In addition, “Deep Dean” has been verified to have pass-level performance in a test based on past questions from the USCPA (U.S. Certified Public Accountant) exam.
The “singularity” generally refers to the tipping point at which AI surpasses human intelligence.
First Accounting has previously developed services specializing in accounting work, but with the opportunity of its listing in 2023, the company has also focused on the development of large-scale language models (LLMs) and has been actively investing in them. As a result, the “Accounting AI Agent” developed by the company achieved the highest rank of “Level A” in the FASS Certification Examination (Accounting and Financial Skills Examination) hosted by the Japan Association of Chief Financial Officers (JCFOs) in December 2024.
さらに、実務への適用拡大や米国市場への進出を見据え、USCPA（米国公認会計士）対応にも着手しています。
こちらもお読みください： FXテクノロジー企業Tradeam、シリーズA最終クローズで総額7.9億円の資金調達を実施
最初の会計 は、2025年初頭から米国拠点の設立を進めており、本製品が米国公認会計士基準にも対応可能であることが確認されたことから、今後の米国進出においてコンプライアンス面で優位になると考えています。
今後は、より高度な簿記や連結会計への応用範囲を広げるため、AIの育成をさらに進めていく予定です。
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