AI cheating drives ACCA to halt online exams

High-stakes professional accounting exams will now be taken in person to ensure integrity and reduce vulnerabilities linked to AI tools.

The ACCA will require in-person exams from March 2026 as AI-driven cheating makes remote assessments increasingly unmanageable, despite safeguards and monitoring efforts.

The Association of Chartered Certified Accountants (ACCA) has announced it will largely end remote examinations in the UK from March 2026, requiring students to sit tests in person unless exceptional circumstances apply.

The decision aims to address a surge in cheating, particularly facilitated by AI tools.

Remote testing was introduced during the Covid-19 pandemic to allow students to continue qualifying when in-person exams were impossible. The ACCA said online assessments have now become too difficult to monitor effectively, despite efforts to strengthen safeguards against misconduct.

Investigations show cheating has impacted major auditing firms, including the ‘big four’ and other top companies. High-profile cases, such as EY’s $100m (£74m) settlement in the US, highlight the risks posed by compromised professional examinations.

While other accounting bodies, including the Institute of Chartered Accountants in England and Wales, continue to allow some online exams, the ACCA has indicated that high-stakes assessments must now be conducted in person to maintain credibility and integrity.

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