ACCA Remote Exams End Over AI Cheating Concerns

Published: 29 December 2025. The English Chronicle Desk. The English Chronicle Online.

The Association of Chartered Certified Accountants (ACCA) has announced it will largely end remote examinations due to escalating concerns over cheating driven by artificial intelligence tools. This shift, effective from March, signals a major change for the world’s largest accounting body, which represents nearly 260,000 professional members and more than half a million students globally. ACCA chief executive Helen Brand told the Financial Times that the sophistication of cheating systems has outpaced the safeguards institutions can implement, making online assessments increasingly unreliable.

Remote examinations were first introduced during the Covid-19 pandemic to allow students to continue pursuing professional qualifications despite nationwide lockdowns. The approach offered flexibility and continuity, but the ACCA now argues that online testing has become too difficult to monitor effectively. “People who want to do bad things are probably working at a quicker pace than we can counter,” Brand said, highlighting the challenges posed by the rapid adoption of AI technologies.

Concerns over professional exam integrity are not new in the UK. In 2022, the Financial Reporting Council (FRC), which regulates the accounting and auditing sectors, described cheating in professional qualifications as a “live” issue among Britain’s largest companies. High-profile cases have reinforced these warnings, with multinational auditing firms receiving multimillion-dollar fines related to cheating scandals. The FRC investigation revealed that even tier-one auditors, including the so-called “big four”—KPMG, PwC, Deloitte, and EY—along with Mazars, Grant Thornton, and BDO, had experienced cheating incidents during employee examinations.

One of the most notable cases involved EY, which in 2022 agreed to pay a record $100 million (£74 million) to US regulators following allegations that dozens of employees had cheated on an ethics exam. The company was also accused of misleading investigators, underscoring the serious consequences that exam malpractice can carry for both individuals and institutions. These incidents illustrate why the ACCA has taken a stricter stance, especially as AI tools capable of aiding academic dishonesty become more sophisticated and widely accessible.

Brand emphasized that the ACCA had worked “intensively” to counter cheating in online exams, implementing security measures and monitoring systems. Despite these efforts, the body concluded that AI-assisted fraud had reached a tipping point where continuing remote assessments posed an unacceptable risk. “The rapid rise of technology, particularly artificial intelligence, has made online examinations increasingly vulnerable,” she explained, adding that physical exams remain the most secure means of maintaining professional standards.

Other professional bodies have faced similar pressures. Last year, the Institute of Chartered Accountants in England and Wales (ICAEW) reported rising incidents of cheating, although it continues to allow certain examinations to be taken online. The ACCA’s decision may pressure other organisations to reconsider the balance between accessibility and integrity in professional certification. Brand noted that very few high-stakes examinations globally now permit remote invigilation, reflecting a wider trend in professional education to prioritise reliability and credibility over convenience.

The move to restrict remote examinations also reflects broader societal concerns about the role of artificial intelligence in academic and professional assessments. AI tools, capable of producing sophisticated responses and bypassing traditional monitoring systems, have prompted regulators and educators to rethink long-established practices. For students and professionals, this shift will likely necessitate a return to controlled, in-person assessment environments that uphold the credibility of accounting qualifications worldwide.

Although the ACCA has framed this policy change as necessary to maintain standards, it also raises questions about accessibility, particularly for international students or those with health or mobility challenges. Exceptional circumstances will still allow online exams, but these will be tightly regulated and require robust justification. Critics argue that the change could create additional barriers for learners, while supporters contend that it is essential to preserve the integrity of a profession that underpins global financial systems.

As professional bodies continue to grapple with the intersection of technology and ethics, the ACCA’s decision underscores a broader trend of increased scrutiny over assessment methods. Maintaining the credibility of qualifications is vital not only for the reputation of the accounting profession but also for public trust in financial reporting and auditing practices. With the influence of AI tools growing across educational and professional spheres, organisations are increasingly forced to reassess how assessments are conducted to prevent malpractice and protect standards.

The ACCA’s move has also sparked debate among students and educators about the future of professional training and examination. While some lament the loss of flexibility offered by remote testing, many recognise the importance of safeguarding the value of qualifications. Institutions worldwide are watching closely, as the ACCA’s decision may set a precedent for other professions facing similar technological challenges. The coming months will reveal whether stricter in-person testing will significantly reduce incidents of cheating or if additional measures will be necessary to address the evolving capabilities of AI-assisted dishonesty.

Ultimately, the ACCA’s decision highlights the delicate balance between innovation and integrity in professional education. While technology has enabled new learning opportunities and broader access, it has also created vulnerabilities that can undermine the very qualifications it seeks to enhance. By restricting remote examinations, the ACCA aims to ensure that professional accounting credentials remain credible, fair, and trusted globally.