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The world’s largest accounting assemblage – Association of Chartered Certified Accountants (ACCA) has reportedly stopped students from taking online exams. According to a study by the Financial Times, the accounting body, which has astir 260,000 members, said that it volition halt allowing students to instrumentality online exams successful each but exceptional circumstances from March 2026.
The determination comes arsenic the assemblage aims to ace down connected a emergence successful cheating connected tests. “We’re seeing the sophistication of [cheating] systems outpacing what tin beryllium enactment in, [in] presumption of safeguards,” Helen Brand, the main enforcement of the ACCA, said successful an interrogation with the publication. Brand said that ACCA had worked “intensively” to combat cheating but “people who privation to bash atrocious things are astir apt moving astatine a quicker pace”. With the accelerated emergence of technology, led by AI tools, the contented of cheating has moved to a “tipping point”, she added.Online/remote tests were introduced during covid times to alteration students to suffice astatine a clip erstwhile lockdowns prevented in-person exam assessment. The Financial Reporting Council (FRC) – Britain’s accounting and auditing manufacture regulator successful 2022 said that cheating successful nonrecreational exams was a “live” contented astatine Britain’s biggest companies.According to a study by The Guradian, the FRC’s probe past recovered instances of cheating successful immoderate tier-one auditors, a class comprising the “big four” accountants – KPMG, PwC, Deloitte and EY – on with Mazars, Grant Thornton and BDO. Interestingly, successful the aforesaid year, EY agreed to wage a grounds $100m (£74m) to US regulators implicit claims that dozens of its employees cheated connected an morals exam and that the institution past misled investigators.
