The Association of Chartered Certified Accountants (ACCA), the UK’s largest accounting body, has announced that it will largely discontinue remote examinations starting March 2026, citing a sharp rise in cheating, particularly through artificial intelligence (AI) tools. Under the new policy, students will be required to take assessments in person, with exceptions granted only under extraordinary circumstances.
ACCA CEO Helen Brand explained that the monitoring of online exams has become increasingly challenging, as cheating techniques and AI-assisted systems have evolved faster than available safeguards. Remote examinations, initially introduced during the Covid-19 pandemic to maintain qualification pathways, have allowed students to continue their studies from home. However, ACCA has noted that recent exam misconduct scandals—including cases leading to substantial fines for prominent auditing firms—underscore the urgent need for stricter in-person assessment protocols.
The change is expected to affect thousands of accounting students globally, emphasizing integrity, transparency, and fairness in professional qualification assessments. ACCA has indicated that detailed guidance on the transition from remote to in-person exams will be shared with candidates well in advance to ensure a smooth adaptation.
