Abstract
Large language models (LLMs) have demonstrated strong performance on formal language tasks, yet whether this reflects genuine symbolic reasoning or pattern matching on familiar constructions remains unclear. We introduce a benchmark for deterministic finite automata (DFA) construction from regular languages, comprising factual knowledge questions, seen construction problems from public sources, and two types of unseen problems: hand-crafted instances with multiple interacting constraints and systematically generated problems via Arden’s theorem. Models achieve perfect accuracy on factual questions and 84-90% on seen tasks. However, accuracy drops sharply on unseen problems (by 30-64%), with failures stemming from systematic misinterpretation of language constraints, incorrect handling of Kleene-star semantics, and a failure to preserve global consistency. We evaluate a three-stage hint protocol that enables correction of shallow errors but does not reliably resolve globally inconsistent or structurally flawed automata. Our analysis across multiple prompting strategies (direct, Chain-of-Thought, Tree-of-Thought) reveals that errors persist regardless of prompting approach, exposing a fundamental gap between LLMs’ ability to generate syntactically plausible DFAs and their capacity for semantically correct formal reasoning.
- Anthology ID:
- 2026.findings-acl.1495
- Volume:
- Findings of the Association for Computational Linguistics: ACL 2026
- Month:
- July
- Year:
- 2026
- Address:
- San Diego, California, United States
- Editors:
- Maria Liakata, Viviane P. Moreira, Jiajun Zhang, David Jurgens
- Venue:
- Findings
- SIG:
- Publisher:
- Association for Computational Linguistics
- Note:
- Pages:
- 29904–29934
- Language:
- URL:
- https://aclanthology.org/2026.findings-acl.1495/
- DOI:
- Bibkey:
- Cite (ACL):
- Shlok Shelat, Jay Raval, Souvik Roy, and Manas Gaur. 2026. Beyond Memorization: Testing LLM Reasoning on Unseen Theory of Computation Tasks. In Findings of the Association for Computational Linguistics: ACL 2026, pages 29904–29934, San Diego, California, United States. Association for Computational Linguistics.
- Cite (Informal):
- Beyond Memorization: Testing LLM Reasoning on Unseen Theory of Computation Tasks (Shelat et al., Findings 2026)
- Copy Citation:
- PDF:
- https://aclanthology.org/2026.findings-acl.1495.pdf
- Checklist:
- 2026.findings-acl.1495.checklist.pdf























