The world’s largest accounting organisation or body ACCA has decided to stop most of its online exams. It believes that cheating using Artificial Intelligence (AI) has reached a level where it can no longer be controlled. Therefore, the ACCA has reportedly stated that, from March 2026, all candidates will be required to take their exams offline, except in exceptional cases. This decision affects over 500,000 students globally and comes as the ACCA faces mounting concerns over advanced cheating methods involving artificial intelligence.
Helen Brand, the ACCA’s chief executive, told the Financial Times, “We’re seeing the sophistication of [cheating] systems outpacing what can be put in, [in] terms of safeguards.” The ACCA currently has over 2,57,900 members.
How AI Changed the Exam System?
Online exams became popular during the COVID-19 pandemic. They helped students continue their education without travelling. However, over time, AI tools became widely available and very advanced. These tools can now answer questions quickly, solve problems, and even write explanations.
Because of this, it has become difficult to ensure that students are taking exams honestly during online tests. Monitoring software and online invigilation are no longer enough to catch unfair practices. The accounting body says cheating methods are improving faster than the systems designed to stop them.
Why In-Person Exams Are Returning?
To protect the value of its qualification, the accounting body believes in-person exams are the best solution. Exam centres allow better supervision, controlled environments, and direct observation. This makes it harder for students to misuse technology during exams.
Although in-person exams are not perfect, they provide a higher level of fairness compared to online testing. The goal is to make sure that everyone is judged on their real knowledge and skills.
What This Means for Students?
This decision will affect hundreds of thousands of students around the world. Many students found online exams convenient, especially those who work full-time or live far from exam centres. Now, most candidates will need to plan travel and schedules around physical exam locations.
Only a small number of students may be allowed to take exams online due to serious health or personal reasons. These cases will be limited and carefully reviewed.
Growing Concern Across Industries!
The issue of AI-based cheating is not limited to accounting exams. Many professional organisations and companies are facing similar challenges. In recent years, some firms have faced serious consequences due to cheating scandals linked to exams and assessments.
This shows that the problem is widespread and not easy to solve with technology alone.
The Road Ahead
Even though online exams are being reduced, AI itself is not being rejected. The accounting body is updating its syllabus to teach students about AI, data skills, and modern technologies. The aim is to prepare future professionals while maintaining honesty and trust in qualifications.
