TL;DR
The Association of Chartered Certified Accountants (ACCA) will largely stop allowing remote exams from March, except for exceptional cases, after concluding online assessments are increasingly hard to police due to AI-assisted cheating. The move follows wider concerns about exam integrity exposed by regulators and past high-profile penalties in the profession.
What happened
The ACCA, a global accountancy body with roughly 260,000 members and more than half a million students, announced it will no longer permit students to sit exams remotely except in very limited circumstances, with the change effective from March. The decision comes after the organisation reviewed the rising sophistication of cheating methods and determined that online invigilation and safeguards are being outpaced by new tools, particularly generative AI. Remote testing had been adopted during the Covid-19 pandemic to allow qualification to continue when in-person sittings were impossible. ACCA’s chief executive, Helen Brand, said the body had invested significant effort in countering malpractice but that technological advances have pushed the problem to a tipping point. The announcement occurs against a backdrop of regulatory scrutiny and previous investigations that reported cheating in professional exams and yielded large fines for some firms.
Why it matters
- Impacts a large cohort: the policy change affects more than half a million ACCA students worldwide and alters how candidates will access assessments.
- Signals limits of remote invigilation: ACCA’s move underscores concerns that current online safeguards may be insufficient against AI-enabled cheating.
- Regulatory and reputational context: the decision follows regulator findings and multimillion-dollar penalties tied to exam misconduct in the profession.
- Could influence other bodies: the change may pressure other professional institutes to reassess remote testing policies and integrity controls.
Key facts
- ACCA will stop allowing remote exams from March except in exceptional circumstances.
- ACCA has almost 260,000 members and more than half a million students.
- Remote testing was introduced during the Covid pandemic to enable continued qualification when in-person exams were not possible.
- ACCA leadership says cheating systems have become more sophisticated and are outpacing safeguards.
- The Financial Reporting Council said in 2022 that cheating in professional exams was a 'live' issue at Britain’s biggest companies.
- FRC investigations found instances of cheating involving some tier-one auditors, including the 'big four' and firms such as Mazars, Grant Thornton and BDO.
- In 2022, EY agreed to pay about $100m (£74m) to US regulators over allegations dozens of employees cheated on an ethics exam and the firm misled investigators.
- The Institute of Chartered Accountants in England and Wales (ICAEW) has reported rising reports of cheating but continues to allow some online exams.
What to watch next
- Whether ACCA will publish full details on how exceptional circumstances for remote exams will be handled (not confirmed in the source).
- If other professional accounting bodies revise their remote exam policies in response to ACCA’s move and the broader integrity concerns (not confirmed in the source).
- Potential regulatory follow-up or further investigations into exam integrity across firms and institutes (not confirmed in the source).
Quick glossary
- ACCA: Association of Chartered Certified Accountants, a global professional body for accountants that provides qualifications and training.
- Remote invigilation: A method of monitoring exams conducted online using software, cameras or live proctors instead of in-person exam halls.
- Generative AI: Artificial intelligence systems that can produce text, code or other outputs, which can be used to assist or automate tasks.
- Financial Reporting Council (FRC): The UK regulator responsible for audit, corporate reporting and governance across the accounting and auditing sector.
- ICAEW: Institute of Chartered Accountants in England and Wales, a professional membership organisation for chartered accountants that also provides exams and training.
Reader FAQ
Why is ACCA ending most remote exams?
ACCA says the sophistication of cheating methods, driven by new technologies including AI, has made online assessments too difficult to police effectively.
When does the change take effect?
The ACCA announced the restriction will apply from March.
How many students and members does ACCA have?
ACCA has almost 260,000 members and more than half a million students.
Are other accounting bodies stopping remote exams too?
The ICAEW still allows some exams online; whether other bodies will follow ACCA’s move is not confirmed in the source.
Have there been penalties related to exam cheating?
Yes. The source notes past multimillion-dollar fines and that EY agreed to pay about $100m in 2022 over allegations relating to exam cheating and misconduct.
View image in fullscreen Almost 4,000 would-be accountants sit their ACCA exams at London's Excel centre. The accounting body has more than half a million students. Photograph: PA Images/Alamy Business…
Sources
- UK accounting body to halt remote exams amid AI cheating
- Accountancy exams go in-person as AI cheating soars
- Remote exams U-turn
- Business Bulls | AI (@businessbulls.in)
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