In a landmark admission of defeat in the battle against technological cheating, the Association of Chartered Certified Accountants (ACCA) — the globe's premier accounting qualification body — has announced it will largely eliminate remote exams starting March 2026. With over 257,900 members and more than 500,000 students across 180 countries, the decision affects hundreds of thousands of aspiring professionals and signals a broader reckoning for high-stakes certifications in the AI era.
AI Outpaces Proctoring: A Technological Arms Race Lost
ACCA chief executive Helen Brand candidly told the Financial Times that the sophistication of cheating methods has surpassed the organization's defensive capabilities. "We’re seeing the sophistication of [cheating] systems outpacing what can be put in, [in] terms of safeguards," she said, describing the rapid evolution of AI as pushing the issue to a "tipping point."
Remote invigilation, introduced during the COVID-19 pandemic to maintain accessibility, has become untenable. Students can now discreetly photograph exam questions and feed them into advanced AI chatbots for near-instant solutions — often faster than proctoring software can detect anomalies. One current ACCA student recounted to the FT how a peer successfully used this method, bypassing webcam monitoring and other controls.
Despite intensive investments in anti-cheating measures, Brand noted that determined individuals "are probably working at a quicker pace" than safeguards can evolve.
This echoes wider industry concerns: in 2022, Big Four firm EY paid a record $100 million fine to US regulators after hundreds of auditors cheated on ethics exams, highlighting systemic vulnerabilities.
Back to the Exam Hall – With Exceptions
From the March 2026 session onward, candidates must sit exams at physical centers, except in exceptional circumstances (e.g., medical issues or locations without nearby facilities). This partial rollback preserves access in underserved regions but mandates in-person testing for the vast majority.
The shift reverses pandemic-era flexibility, which allowed "sofa professionals" to qualify from home. Brand acknowledged traditional cheating persists in centers — "formulas up your arm, things down your sock" — but emphasized that AI has "fundamentally shifted" remote risks to an unacceptable level.
Ironically, Embracing AI in the Curriculum
Even as ACCA retreats from online assessments, it is modernizing its syllabus—the first major overhaul in a decade — to integrate the very technologies fueling the problem. New modules will emphasize AI, blockchain, and data science, training students to apply professional skepticism in dynamic, real-time scenarios rather than static tests.
Brand explained that AI has transformed required skills, with simulations preparing accountants for evolving challenges like automated audits and ethical AI deployment.
This dual approach — banning AI-enabled remote cheating while teaching its responsible use — underscores the profession's complex relationship with emerging tech.
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Broader Implications for Professional Qualifications
ACCA's move aligns with a global trend: few high-stakes exams now permit full remote invigilation. The UK's Institute of Chartered Accountants in England and Wales (ICAEW) reported rising cheating incidents in 2024 but retains some online options. Regulators like the Financial Reporting Council continue scrutinizing firms amid ongoing scandals.
For students, the change poses logistical hurdles — travel, costs, and scheduling — but aims to safeguard the qualification's "gold standard" credibility.
As AI tools grow more powerful (recent studies show models passing rigorous certifications like the CFA), other bodies may follow suit, prioritizing integrity over convenience in an increasingly digital world.
In the end, ACCA's decision reflects a pragmatic surrender: technology's double-edged sword has cut too deeply into remote testing's viability, forcing a return to tried-and-true methods to protect the profession's future.
