The World’s Largest Accounting Body Is Killing Online Exams

Online exams were supposed to make accounting more accessible. AI broke that promise.

The world’s largest accounting body just admitted it can’t keep cheaters out anymore. So it’s pulling the plug.

Why ACCA Is Ending Online Exams

Association of Chartered Certified Accountants announced it will stop offering online exams and move back to in person testing starting in March.

The reason is blunt. Cheating exploded.

AI tools now let students generate answers instantly, off camera, and faster than exam systems can detect. ACCA leadership said the technology moved quicker than their safeguards and reached a tipping point.

They tried tightening controls. It didn’t work.

AI Turned Remote Testing Into a Losing Game

Remote invigilation worked when cheating meant hidden notes or a second screen. AI changed the scale.

Students can now use voice assistants, real time prompts, and background tools that are almost impossible to detect remotely. Once that happens, the credibility of the exam collapses.

ACCA is not alone. Institute of Chartered Accountants in England and Wales also reported a rise in cheating cases tied to online testing.

The common conclusion is the same. High stakes exams and remote testing no longer mix.

What This Means for Firms and Students

For firms, this is about trust.

Credentials only matter if employers believe they represent real skill. Once cheating becomes widespread, the value of the qualification erodes. Moving back to test centers is about restoring confidence in who actually passed.

For students, convenience is gone. In person exams mean travel, scheduling stress, and higher costs. But they also level the playing field between people who study and people who shortcut.

Expect Others to Follow

ACCA is the biggest name to make this move, but it likely won’t be the last.

Any certification body relying on online exams now has to answer the same question. Can you actually stop AI driven cheating. If the answer is no, in person testing comes back.

This isn’t nostalgia. It’s risk control.

Bottom Line

AI didn’t kill accounting exams. It killed online exams.

ACCA’s move signals a broader reset in professional testing. Trust matters more than convenience, and right now, trust requires a physical room, a desk, and a human watching.

Expect more credentialing bodies to reach the same conclusion soon.