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LONDON : The Association of Chartered Certified Accountants (ACCA) has announced a landmark decision to scrap remote testing for students worldwide, citing a “tipping point” in the battle against sophisticated cheating methods fueled by Artificial Intelligence.
The move, set to take effect in March 2026, marks a major shift for the body, which boasts nearly 260,000 members and over half a million students. Remote invigilation, which became a global standard during the Covid-19 pandemic, will now be permitted only in “exceptional circumstances.”
Helen Brand, Chief Executive of the ACCA, revealed in an interview with the Financial Times that the safeguards designed to protect exam integrity are being outpaced by technology.
“We’re seeing the sophistication of [cheating] systems outpacing what can be put in terms of safeguards,” Brand stated. She noted that the rapid rise of AI tools has made it nearly impossible to police high-stakes professional assessments from a distance. “People who want to do bad things are probably working at a quicker pace [than us],” she added.
The decision follows growing concern from the Financial Reporting Council (FRC), the UK’s industry regulator. In 2022, the FRC warned that cheating in professional exams was a “live” issue affecting top-tier firms.
While the Institute of Chartered Accountants in England and Wales (ICAEW) still allows some online assessments, the ACCA’s total ban signals a return to traditional, in-person examination centers to restore the “gold standard” of professional accounting credentials.