Traditional performance tasks or test assessments were able to achieve some ed ucational effect through the preparation process. Artificial Intelligence models provi de immediate answers, which can deprive students of learning opportunities and lead to poor learning. This study aims to evaluate whether ChatGPT, a representat ive artificial intelligence language model, has the potential to be used of accountin g education and derive accounting educational implications. The accounting field was broadly divided into three fields and evaluation was conducted through q uestions and answers in each field. The research results are as follows. First, ChatGPT showed an excellent level of answers to conceptual questions in all acco unting fields. Second, ChatGPT showed an insufficient level of response to calculat ion problems. Third, the percentage of correct answers to questions in the tax field was lower than that in the cost accounting and financial accounting fields. Fourth, the level of answers was more inadequate for questions that require consideration of complex situations, such as corporate tax. At the current level of ChatGPT, the possibility of using it for accounting calcul ation problems is low, but the problem is expected to improve as artificial intellige nce models improve and learning data increases. Therefore, rather than spending ti me and effort to prevent the use of artificial intelligence models in educational sett ings, it seems necessary to develop academic achievement evaluation methods that consider the use of artificial intelligence models and discuss effective teaching methods.