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The world’s largest accounting organization is scaling back on online exams, citing increasing worries that advancements in artificial intelligence have made remote assessments too vulnerable to cheating, according to The Guardian. The Association of Chartered Certified Accountants (ACCA) announced that starting in March, most students will need to take exams in person, ending a practice that was introduced during the COVID pandemic. Remote testing will be allowed only in rare and exceptional circumstances.
This move comes in response to what ACCA describes as a growing difficulty in maintaining exam integrity. CEO Helen Brand stated that cheating techniques are becoming more advanced, surpassing the capabilities of current monitoring systems. Online exams were initially adopted to maintain continuity during lockdowns, enabling students to continue progressing toward their certifications with testing centers closed. Over time, however, regulators and professional organizations have issued repeated concerns about cheating in high-stakes professional exams.
In 2022, the UK’s Financial Reporting Council highlighted cheating as a significant issue across major firms, including the Big Four auditors. That year, EY was fined $100 million (approximately £74 million) by U.S. authorities after employees were caught cheating on ethics exams and the firm faced accusations of misleading investigators.
With nearly 260,000 members worldwide, ACCA said it has made substantial efforts to combat dishonest behavior but admits that those attempting to cheat are quickly adapting, largely fueled by easier access to AI tools. Other professional groups have reported similar challenges. The Institute of Chartered Accountants in England and Wales noted last year that reports of cheating continued to rise, though it still permits some exams to be taken online.
Helen Brand emphasized that the trend across professional qualifications is moving away from remote supervision of high-stakes exams, driven by increasing concerns over credibility and trust issues.
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