The Association of Chartered Certified Accountants (ACCA), the world’s largest accounting body, has announced it will largely discontinue online examinations due to escalating concerns over AI-enabled cheating. Starting in March, students will generally be required to take exams in person, with remote testing permitted only in exceptional circumstances, The Guardian reported.
ACCA’s chief executive, Helen Brand, explained that cheating methods have grown increasingly sophisticated, surpassing the effectiveness of current monitoring systems. Online exams, originally introduced during the Covid-19 pandemic to ensure continuity when exam centers were closed, are now seen as vulnerable to misuse, particularly through AI tools.
The decision follows warnings from regulators and professional bodies about misconduct in high-stakes professional assessments. In 2022, the UK Financial Reporting Council highlighted cheating as an active concern across major firms, including the Big Four auditors. That same year, EY was fined $100 million by US authorities after employees were found to have cheated on ethics exams.
ACCA, with nearly 260,000 members worldwide, stated it has invested significant effort in addressing dishonest behavior, but those intent on cheating continue to adapt. Other professional organizations, such as the Institute of Chartered Accountants in England and Wales, report similar pressures, although some online exams remain permitted.
Brand noted a broader trend across professional qualifications: high-stakes exams increasingly rely on in-person invigilation to maintain credibility and trust.
The move reflects the growing recognition that remote assessments, while convenient, are increasingly difficult to secure against rapidly evolving AI-enabled misconduct. The ACCA’s decision underscores the ongoing challenge of preserving integrity in professional certification in the digital age.
