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ACCA Axes Remote Exams to Tackle AI Cheating Surge

29/12/2025

The world’s largest accounting body, the Association of Chartered Certified Accountants (ACCA), has announced a significant shift in its exam delivery: remote exams will be discontinued starting March next year, to address concerns over increased cheating facilitated by artificial intelligence, ACCA’s CEO Helen Brand confirmed to the Financial Times.

A Return to In-Person Exams

  • End of Remote Exams: From March, all ACCA exams must be taken at official testing centres—remote invigilation will only be permitted in exceptional circumstances. [meghabhans…lasses.com][accaglobal.com]
  • Pandemic-Era Measure Phased Out: Remote exams were introduced to maintain qualification pathways during COVID-19 lockdowns. However, their continued use has become untenable. [meghabhans…lasses.com][accaglobal.com]

Why ACCA Is Making the Shift

  1. AI-Driven CheatingThe rapid evolution of AI tools like ChatGPT has made it increasingly difficult to monitor and prevent cheating in remote settings. ACCA has determined that these exams are “too difficult to police effectively.” [meghabhans…lasses.com][accaglobal.com]
  2. Protecting Exam IntegrityCentre-based assessments provide controlled environments with stricter oversight—critical for maintaining fairness, equity, and global standards.
  3. Geographic ExceptionsRemote exams will remain available in regions where physical test centres are not yet accessible. Special-access arrangements may also be made for candidates with medical or other valid needs. [meghabhans…lasses.com]

Broader Context in Professional Qualifications

  • Regulatory Pressure Continues: The UK’s Financial Reporting Council (FRC) has already urged big audit firms to adopt stronger safeguards against AI-aided cheating, highlighting this as a systemic issue across the profession. [telegraph.co.uk][aiaworldwide.com]
  • Wider Sector Concern: Numerous studies have shown that AI-enhanced cheating has become mainstream, employing techniques like screen mirroring, smart devices, and collusion via messaging platforms. [kryterion.com][accountancyage.com]

Implications for ACCA Candidates & Employers

  • Return to Physical Exams brings both benefits and challenges:
    • Pros: Improved exam integrity, standardised delivery, reduced technical risks.
    • Cons: Increased travel, scheduling rigidity, and potentially higher costs and logistical complexity, especially for candidates in remote areas. [meghabhans…lasses.com][youtube.com]
  • Professional Integrity at Stake: As ACCA CEO Helen Brand emphasised to the Financial Times, robust in-person assessment is essential for maintaining the credibility of the ACCA qualification and trust in the profession.

Bottom Line

ACCA’s decision marks a pivotal moment in professional education governance. By eliminating remote exams where centres exist, the body is proactively addressing technological vulnerabilities—even at the cost of convenience. The move reasserts a commitment to fairness, credibility, and rigorous professional standards.

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