UK Accounting Exams Go Offline as AI Cheating Rises
UK accounting exams are returning to physical test centres after artificial intelligence-enabled cheating overwhelmed digital safeguards, forcing the world’s largest accountancy body to abandon remote testing in a stark acknowledgment that technology has outpaced integrity controls. The Association of Chartered Certified Accountants will discontinue online testing from March 2026, requiring its more than 500,000 students worldwide to sit examinations in supervised facilities. Helen Brand, the ACCA’s chief executive, told the Financial Times that sophisticated cheating systems are advancing faster than the organisation can strengthen defences.
The decision carries particular weight given that the ACCA represents nearly 260,000 members globally and processes over 450,000 examinations annually. The scale of the retreat underscores how rapidly AI has transformed academic integrity from a manageable problem into an existential threat to professional credentialing. Students described brazen methods to circumvent controls. Recent studies suggest modern language models can now pass even the demanding CFA certification.
The accounting sector already faces intense scrutiny following high-profile scandals. The Financial Reporting Council identified cheating as a pressing concern in 2022, investigating misconduct at KPMG, PwC, Deloitte, EY, Mazars, Grant Thornton and BDO. The regulator’s probe revealed systemic failures across major firms. International incidents have compounded reputational damage. Ernst & Young paid $100 million to United States regulators in 2022 after employees cheated on internal ethics examinations, the largest penalty ever imposed by the Securities and Exchange Commission on an audit firm. KPMG’s Dutch operations received a $25 million fine from the Public Company Accounting Oversight Board in April 2024 following widespread answer-sharing between 2017 and 2022. These scandals erode public confidence in financial gatekeepers at a precarious moment.
The ACCA’s approach contrasts with other bodies. The Institute of Chartered Accountants in England and Wales reported rising cheating incidents in 2024 but continues permitting some online examinations. This divergence highlights the complexity of balancing accessibility against integrity when technology simultaneously enables learning and facilitates dishonesty. Critics warn that requiring candidates to return to test centres creates significant obstacles. Those in remote areas or managing professional responsibilities benefited substantially from home-based examinations. The shift requires many to arrange travel, accommodation and time away from work, potentially deterring prospective entrants at a time when talent shortages persist across UK accounting exams and the broader profession.
The ACCA attempted to address accessibility concerns, stating that exceptional circumstances such as disabilities or geographic barriers may still permit remote testing. The organisation emphasises that most students already take examinations in centres, with nearly 4,000 candidates recently sitting assessments at London’s ExCeL centre. Brand acknowledged that physical examination halls will not eliminate malpractice entirely. However, she argued that AI has pushed remote invigilation beyond a tipping point where effective supervision becomes impossible. Webcam monitoring cannot prevent candidates from using concealed devices or receiving remote assistance in real time.
The timing proves striking given the ACCA’s parallel curriculum modernisation. The organisation is undertaking its first major qualification overhaul in a decade, placing substantially greater emphasis on artificial intelligence, blockchain and data science. Brand noted that AI has fundamentally altered required accounting skills, with new modules using real-time simulations that develop professional scepticism rather than testing static knowledge. This creates a paradox for professional education. Future practitioners must learn to work effectively alongside AI while simultaneously proving competence without its assistance during UK accounting exams. The challenge reflects broader tensions as institutions grapple with tools that enhance legitimate learning but enable sophisticated fraud.
The ACCA’s curriculum reform recognises that technical knowledge alone no longer suffices when software can generate financial reports and analyse complex transactions. Professional assessments must increasingly evaluate judgment, ethics and expertise application in ambiguous situations where AI provides less definitive guidance. The examination security crisis extends beyond accounting. Universities and professional bodies worldwide reconsider assessment methods as generative AI makes traditional testing vulnerable. Some emphasise practical demonstrations or oral examinations. Others revert to handwritten tests eliminating digital aids entirely.
The regulatory environment adds particular urgency to concerns about UK accounting exams. The FRC intensified scrutiny following its 2022 investigation, with potential for expanded oversight if breaches continue. The watchdog fined Deloitte, PwC and EY’s Dutch operations $8.5 million in June for widespread examination impropriety. The policy change requires significant infrastructure investment. Testing centres must expand capacity to accommodate candidates previously sitting examinations remotely. Scheduling systems need refinement to handle increased volumes across March, June, September and December sessions.
Brand suggested that few high-stakes examinations now permit remote invigilation, indicating the ACCA’s decision forms part of a broader shift across professional credentialing. The organisation presents the change as necessary to protect qualification rigour as technology evolves at unprecedented pace. The decision also reflects commercial realities for major accounting firms. Big Four recruiters, facing regulatory challenges and reputational damage from recent scandals, require confidence that new hires possess legitimate credentials. ACCA-qualified accountants staff enterprises globally, making examination purity essential for the profession’s standing.
Whether supervised in-person testing represents a sustainable solution remains uncertain. AI capabilities advance rapidly, potentially rendering traditional formats vulnerable to sophisticated methods. For the ACCA, the immediate priority involves managing the transition smoothly. The organisation must communicate changes clearly to hundreds of thousands of students, expand testing infrastructure and maintain examination standards during the shift. The March 2026 deadline gives the ACCA fifteen months to prepare. Testing centres require expansion, scheduling systems need upgrades and staff must be trained for increased volumes.
The shift back to physical assessment represents more than logistical adjustment for UK accounting exams. It signals an inflection point where professional bodies acknowledge that remote invigilation technology cannot keep pace with AI advancement. Whether other credentialing organisations follow suit will depend partly on the ACCA’s experience and partly on whether AI capabilities plateau or continue accelerating. For now, aspiring accountants must prepare to demonstrate competence the traditional way: in examination halls under direct supervision. As artificial intelligence reshapes knowledge work fundamentally, UK accounting exams face pressures that extend beyond preventing cheating to questioning what competence means when machines can perform tasks that once defined professional expertise.
