171 Best Trivia Questions (and Answers) to Stump Your Friends With

Answer: The Lion King

12. Who is commonly credited with throwing the first brick at Stonewall in 1969, beginning an uprising that became a major turning point for LGBTQ+ rights in the U.S.?

Answer: Marsha P. Johnson

13. What are the first 22 cards in a tarot deck called?

Answer: The Major Arcana

14. What was the name of the possessed hotel in Steven King’s novel (and movie) The Shining, based on the real-life Stanley Hotel in Colorado?

Answer: The Overlook Hotel

15. What is the capital of India?

Answer: New Delhi

16. Which two states in the U.S. share the most borders with other states?

Answer: Tennessee and Missouri

17. At a restaurant, you’ll see deer meat on the menu under what name?

Answer: Venison

18. What country has the national language with the longest alphabet?

Answer: Cambodia (their national language, Khmer, has 74 characters!)

19. What is the pseudonym for the author of the best-selling, four-part book series known as the Neapolitan Novels, now an HBO series?

Answer: Elana Ferante

20. What is the name of the ship that rescued Titanic passengers hours after the ship went down?

Answer: The Carpathia

21. Where is recognized as the location of the hottest temperature ever recorded on Earth, per the World Meteorological Organization?

Answer: Death Valley, California

22. On what network did RuPaul’s Drag Race premiere in 2009?

Answer: Logo TV

23. What was the first book published by Jane Austen?

Answer: Sense and Sensibility

24. Which two countries have the longest shared international border?

Answer: Canada and the U.S.

25. What city hosted the 2014 Winter Olympics?

Answer: Sochi, Russia

26. What is the longest running Broadway show?

Answer: The Phantom of the Opera

27. What is the human body’s largest organ?

Answer: Skin

28. What year was the first iPhone released?

Answer: 2007

29. What’s the (extremely metal) name for a group of crows?

Answer: A murder of crows

30. What are the first names of the four main characters in Golden Girls?

Answer: Sophia, Dorothy, Rose, and Blanche

31. What is the longest above-water mountain range?

The Andes

32. What year did Netflix, previously a DVD rental business, introduce streaming services?

Answer: 2007

33. How many feet are in a yard?

Answer: Three

34. How many bones do sharks have?

Answer: Zero!

35. What is the deadliest mammal?

Answer: The hippo

36. What is the deadliest insect?

Answer: The mosquito

37. What country was the Marxist revolutionary figure Che Guevara born in?

Answer: Argentina

38. What is the capital of Singapore?

Answer: Singapore (it’s an island city-state)

39. What is the word for the weather event also called a winter hurricane?

Answer: A bomb cyclone

40. What was the first country to give women the right to vote?

Answer: New Zealand (in 1893)

41. What year was the landmark civil and LGBTQ+ rights case Obergefell v. Hodges ruled on?

Answer: 2015

42. The Hawaiian Islands archipelago is made up of what number of major islands?

Can ChatGPT answer your clients’ questions?

AI such as ChatGPT is changing the world as we know it. As a practitioner, can it help you better serve your clients, support your staff, and prepare you and your practice for the future? Let's first take a look at what ChatGPT is as we attempt to answer these questions. We will then provide an example of a conversation between this powerful AI chatbot and a hypothetical client and let you be the judge.

Natural language processing (NLP) researchers have created chatbots and conversational AI systems such as ChatGPT to deliver more "human" responses to human prompts. These tools are based on enormous datasets.

ChatGPT can answer technical tax questions, draft letters and responses, generate contracts, and suggest checklists. It can also answer CPA Exam questions, produce social media posts, and "brainstorm" ideas you can use as a springboard. It can be an amazing time saver. ChatGPT's responses are almost instantaneous. It can also remember previous responses and build off of suggested modifications, enhancing previous replies.

ChatGPT has many potential applications for accountants, like writing Microsoft Power BI formulas, VBA code, and DAX. It can produce invoice, contract, and audit report templates and summarize financial reports. ChatGPT can also help accountants analyze large amounts of financial data to reveal trends, patterns, and anomalies, helping accountants spot risks and opportunities. Based on historical data, ChatGPT can also predict trends and financial outcomes.

Even if you are not currently using ChatGPT, your clients, staff, and colleagues likely are, so you need to understand the potential pros and cons of this powerful and pervasive tool.

ChatGPT has great promise but must be used with caution: Not everything it produces is accurate.

ChatGPT generates responses based on words a user inputs and then uses those words to project a conversational answer using related words that it finds in its dataset. This can lead to some very interesting — and incorrect — responses. For example, one of this article's authors submitted questions from his accounting exam into the tool, and a 46% grade was the result, even though the average score for live test takers was almost 84%. Stack Overflow, a Q&A sharing site for programmers, has gone so far as to ban ChatGPT-generated code because of the potential for errors.

In another example of AI's fallibility, a recent live publicity effort by Alphabet/Google introducing its new Bard AI system went horribly wrong when it gave a wrong answer related to the James Webb space telescope. The company lost 10% in stock valuation (over $100 billion in market value) that day.

This tool also reflects the biases of the datasets it is based on and does not provide the sources of its data. Companies have already filed lawsuits seeking compensation for data they claim belongs to them that was used by the AI platform.

Additionally, the dataset ChatGPT uses is fixed, with the latest information coming from 2021 or prior. As an example, it has no knowledge of Russia's invasion of Ukraine. More significantly for CPAs, it is not familiar with tax law updates (subsequent to 2021) or recent stock market activities.

Some early adopters of ChatGPT assert that it may make certain professions related to content creation, such as programmers, professors, and journalists, obsolete. Are CPAs at risk? How well can ChatGPT answer clients' questions? We ran a small experiment to find out.

An article on key questions clients should ask their CPA was published on TheStreet financial news and financial literacy website. On Feb. 4, 2023, we posed two of those questions to ChatGPT to see how it would do. Let's look at the results.

Q: Should I itemize my deductions or take the standard deduction?

A: The decision on whether to itemize your deductions or take the standard deduction depends on several factors. If the total of your itemized deductions, such as mortgage interest, state and local taxes, charitable contributions, and medical expenses, among others, is greater than the standard deduction for your filing status, then you should itemize your deductions. If the total of your itemized deductions is less than the standard deduction, then it would be more advantageous for you to take the standard deduction.

It's important to note that the standard deduction has increased since the Tax Cuts and Jobs Act of 2017, which may make it more beneficial for you to take the standard deduction instead of itemizing your deductions. Additionally, it's recommended to consult a tax professional or use tax preparation software to determine the best option for your specific tax situation.Top of Form

Q: What deductions or credits are available that I may be missing?

A: There are many deductions and credits that you may be eligible for but are missing, as many taxpayers are unaware of all the tax benefits available to them. Some common deductions and credits that you may be missing include:

It's important to keep accurate records and receipts of all your expenses throughout the year to ensure you claim all the deductions and credits you're eligible for. It's also recommended to consult a tax professional or use tax preparation software to determine which deductions and credits you're eligible for.

As can be seen from the above experiment, ChatGPT's responses are often inadequate — rather than being insightful, they are overly superficial and neglect important details. To implement the suggestions, a client would still need professional assistance. Although ChatGPT is an invaluable resource for offering fundamental direction and information, it is not a suitable substitute for the CPA's professional expertise. Clients may think AI chat platforms are all-knowing, but it is your job to help your clients understand their appropriate, and inappropriate, use.

In March, OpenAI released version four of ChatGPT, which reportedly uses 1 trillion parameters, or six times more data than version three, and competitors are not sleeping on their prospects. Alphabet/Google has Bard and two other platforms still in development. Meta/Facebook, along with Amazon and IBM, has its own initiatives, and many private companies beyond the majors have viable offerings.

This is just the beginning. Although OpenAI announced that GPT-5 is not expected in the immediate future, with the abundance of vendors jumping into the space, new challenges and opportunities will not be in short supply. Hang on for the ride.

— Scott Dell, CPA, DBA, is an assistant professor of accounting at Francis Marion University in Florence, S.C. Mfon Akpan, CGMA, DBA, is an assistant professor of accounting at Methodist University in Fayetteville, N.C. To comment on this article or suggest another article, contact joaed@aicpa.org.

XMPT: Question and Answer