In a major move shaking the global accounting profession, the Association of Chartered Certified Accountants (ACCA) has decided to pull the plug on online examinations for its students. The world's largest accounting body will halt remote testing for all but exceptional cases starting March 2026. This decisive action is a direct response to an alarming surge in high-tech cheating, which the body says has become increasingly difficult to control.
The Tipping Point for Online Assessments
The ACCA, which boasts a membership of nearly 260,000 professionals worldwide, introduced online exams during the COVID-19 pandemic. This was a necessary step to allow qualification processes to continue despite lockdowns that prevented in-person assessments. However, this convenience opened a Pandora's box of integrity issues.
Helen Brand, the Chief Executive of ACCA, revealed in an interview that the organisation has been fighting a relentless battle against cheating. "We're seeing the sophistication of [cheating] systems outpacing what can be put in, [in] terms of safeguards," Brand stated. She emphasised that while ACCA has worked "intensively" to combat malpractice, "people who want to do bad things are probably working at a quicker pace." Brand pointed to the rapid advancement of technology, particularly AI tools, as a key driver, pushing the cheating problem to a critical "tipping point."
Cheating: A 'Live' Issue in Major Firms
The ACCA's concerns are not isolated. The issue of cheating in professional accounting exams has been on the radar of regulators for some time. In 2022, Britain's accounting watchdog, the Financial Reporting Council (FRC), flagged cheating as a "live" issue within the country's biggest companies.
An investigation by the FRC uncovered instances of cheating at some top-tier audit firms. This category includes the prestigious 'Big Four' – KPMG, PwC, Deloitte, and EY – as well as other major players like Mazars, Grant Thornton, and BDO. In a stark example that year, EY agreed to pay a record $100 million (approximately £74 million) to US regulators. The penalty was levied after allegations emerged that dozens of its employees cheated on an ethics exam and that the firm subsequently misled investigators.
Implications and the Road Ahead
The ACCA's decision marks a significant rollback of the digital-first exam model adopted during the pandemic. From March 2026, students will largely need to return to traditional, supervised test centres to sit for their ACCA qualifications. This move underscores a growing global dilemma: balancing the accessibility and flexibility of remote learning with the paramount need for academic and professional integrity.
The body's stance is a clear signal that the credibility of its qualification is non-negotiable. By reinstating in-person exams, the ACCA aims to rebuild an impregnable firewall against cheating, ensuring that its certification remains a gold standard in the accounting world. For hundreds of thousands of aspiring accountants globally, this means adapting their preparation strategies for a return to the physical examination hall.
