ACCA to End Remote Exams Worldwide to Curb AI-Driven Cheating
Written by Bosy Abdelkader
Artificial intelligence has become easily accessible to anyone with an internet connection. While this has clear benefits—such as faster access to information and research—it has also opened the door for misuse. In particular, some students have begun exploiting AI tools to cheat in exams.
In response, the world’s largest accounting body, the UK-based Association of Chartered Certified Accountants (ACCA), announced that it will discontinue remote online exams in an effort to prevent AI-assisted cheating.
According to the Financial Times, starting in March 2026, all ACCA candidates will be required to sit their exams in person, with only limited exceptions. The decision affects more than 500,000 students worldwide and comes amid growing concerns over increasingly sophisticated AI-powered cheating methods.
Helen Brand, Chief Executive of ACCA, told the Financial Times: “We are seeing an enormous acceleration in cheating systems that is outpacing the security tools available to us.” ACCA currently has more than 257,900 qualified members globally.
AI and the Rise of Exam Cheating
As AI tools gain popularity, ACCA has faced mounting challenges in monitoring online exams. Students have increasingly attempted to use AI for dishonest purposes, prompting the organization to conclude that fully banning remote exams is the most effective solution.
Brand explained: “ACCA, with more than 500,000 students, has worked extremely hard to combat cheating, but those who want to break the rules are often moving faster.”
ACCA initially introduced remote exams during the COVID-19 pandemic to ensure continuity of education during lockdowns. While safeguards were put in place to protect exam integrity, rapid technological advances have pushed the system to what the organization considers a tipping point.
Despite the shift back to in-person exams, ACCA acknowledges that cheating cannot be eliminated entirely. “Let’s not kid ourselves,” Brand said. “It’s not just about technology—there are always other ways to cheat, from hiding formulas on clothing to concealing items.”
Curriculum Changes Amid Industry Pressure
Alongside ending remote exams, ACCA is conducting its first major review of its core qualifications in a decade. The updated curriculum will place greater emphasis on emerging fields such as artificial intelligence, blockchain, and data science, reflecting how AI has reshaped the skills required of modern accountants.
The accounting sector as a whole has been rocked by multiple exam-related misconduct scandals. Major firms, including the Big Four—PwC, KPMG, Deloitte, and Ernst & Young—have faced multi-million-dollar fines across the US, Canada, Australia, and the Netherlands.
In 2022, Ernst & Young paid a record $100 million fine to US regulators after dozens of employees were found to have cheated on ethics exams and then misled investigators. While those were internal assessments rather than ACCA qualification exams, the incidents have intensified scrutiny across the profession.
