A newly developed compact AMS, LEA (Low Energy Accelerator), is tested and compared with a state-of-the-art AMS system MICADAS (Mini Carbon Dating System), which has a precision performance of better than 1‰ for modern 14C. The main difference between these two systems is the acceleration voltage, which has been reduced from 200 kV with the MICADAS system to 50 kV with the LEA system. In order to execute the final performance tests, exactly same samples (2 sets consisting of 7 standards, 4 blanks, 26 wood samples) are measured on both systems successively. The results show that the LEA system is fully operational, and the performance is entirely comparable with that of the MICADAS system.