Quick Read
- ACCA will end remote exams from March 2026 due to AI-driven cheating.
- The move follows scandals and multimillion-dollar fines at major accounting firms.
- ACCAs curriculum is being revamped to include AI ethics and data analytics.
In a move set to reshape the landscape of professional accounting qualifications, the Association of Chartered Certified Accountants (ACCA) has announced it will end remote exams beginning March 2026. The decision comes as the world’s largest accounting body grapples with a dramatic rise in artificial intelligence (AI)-driven cheating, a challenge that has outpaced even the most robust digital safeguards.
This isn’t just a technical adjustment—it’s a story of how technology’s relentless advance has forced a reckoning in a field built on trust. ACCA’s Chief Executive Helen Brand told Financial Times that “we’re seeing the sophistication of [cheating] systems outpacing what can be put in, [in] terms of safeguards.” Brand’s words echo a growing chorus across the industry: technology has become both an enabler and a disruptor, especially when it comes to high-stakes assessment.
Remote invigilation was first introduced as a lifeline during the Covid-19 pandemic, allowing students to continue progressing toward qualification even as lockdowns shuttered testing centers. But the world has changed since 2020. AI-powered tools now allow for real-time solution generation and sophisticated cheating tactics that can bypass human and digital proctors. A student recounted to Financial Times how photographing exam questions and sending them to AI chatbots became commonplace—a revelation that underscores the scale of the problem.
According to The Guardian, the ACCA’s move follows a string of high-profile scandals at major auditing and accounting firms. In 2022, the UK’s Financial Reporting Council (FRC) flagged cheating as a “live” issue among the Big Four—KPMG, PwC, Deloitte, and EY—as well as other leading firms. The repercussions have been severe: EY paid a record $100 million fine to U.S. regulators after employees cheated on ethics exams and subsequently misled investigators.
These incidents have exposed vulnerabilities in exam integrity and threatened public confidence in financial oversight. The ACCA’s decision to revert to in-person testing is not just about policing candidates; it’s about restoring the credibility of a profession that underpins trillions in global financial activity.
But the ACCA’s pivot is more than a defensive measure. It signals a broader overhaul of its syllabus for the digital era. As reported by WebProNews, the new curriculum will include training in AI ethics, blockchain, and data analytics—aiming to equip accountants with the skills to navigate, and defend against, automation’s risks. This response addresses longstanding criticisms that professional bodies have lagged behind the technological curve, especially when those very tools are now undermining exam security.
The impact will be felt worldwide. With over half a million students, many in remote or underserved regions, the shift to in-person exams presents logistical hurdles. Some exceptions may remain for candidates facing extraordinary circumstances, but details are sparse and the emphasis is clear: the default will be supervised, center-based assessment. As Brand told the Financial Times, “there are very few high-stakes examinations now that are allowing [remote invigilation],” suggesting ACCA is leading a global trend.
Reactions have been mixed. On social media and forums like Reddit, students voice frustration over travel costs and accessibility, while others—especially those burned by past scandals—welcome the move as a necessary step to maintain the value of the ACCA qualification. Industry insiders see this as a bellwether for other professions: legal admissions forums speculate that bar exams and other certifications may soon follow suit.
For the firms themselves, the implications are significant. Recruiters at the Big Four, stung by recent cheating scandals, are likely to welcome stricter credentialing. Regulators such as the FRC may push for deeper oversight of exam processes. If the precedent set by the $100 million EY fine holds, the stakes for compliance are only rising.
The economics of training may also shift. As noted by Accountancy Age, the end of “sofa professional” pathways could mean higher costs for students and firms, but also a fortified pipeline of trusted talent. The ACCA’s overhaul is designed not just to police bad actors, but to future-proof the profession against the commoditization of knowledge in an AI-driven world.
Helen Brand’s vision, as captured by Semafor, is to position accountants as tech-fluent guardians of financial integrity. The new curriculum and exam protocols are intended to ensure that ACCA members remain credible stewards in an era of rapid digital transformation.
Ultimately, this story is about vigilance—about the necessity for professional bodies to stay one step ahead of both technology and those who would misuse it. As AI evolves, so must the safeguards, lest the credentials at the heart of global finance lose their meaning.
ACCA’s decisive end to remote exams marks a pivotal shift for the accounting profession, responding to real and present risks posed by AI-enabled cheating. The move restores the credibility of its qualifications, but also challenges candidates and institutions to adapt to a more demanding, tech-savvy future. With the world watching, ACCA’s stand may well become the blueprint for safeguarding integrity across other high-stakes industries.