Overview
- From March 2026, ACCA will require candidates to sit exams in person, allowing remote invigilation only in exceptional cases.
- Chief executive Helen Brand says cheating systems powered by AI have outpaced available safeguards, pushing the issue to a tipping point.
- The shift unwinds pandemic-era remote testing and affects a global cohort the body describes as almost 260,000 members and more than 500,000 students.
- The move follows regulatory findings of widespread exam misconduct, including the UK FRC’s 2022 warnings and US PCAOB fines against Dutch Big Four affiliates.
- Other professional bodies are taking different approaches, with the ICAEW reporting rising cheating but still permitting some online assessments.