The world of accountancy is bracing for a seismic shift as the Association of Chartered Certified Accountants (ACCA)—the globe’s largest body for the profession—announced it will end remote-invigilation for its flagship exams starting in March 2026. This decision, revealed on December 29, 2025, marks the end of an era that began during the Covid-19 pandemic, when remote testing was introduced to keep the pipeline of new accountants flowing as lockdowns shuttered exam halls worldwide. But as the dust settles on this announcement, the profession is left to grapple with the implications for integrity, accessibility, and the very future of its global workforce.
For the 257,000 members and more than half a million students currently working toward ACCA qualification, the news lands with both a thud and a sigh. On one hand, the comfort and convenience of taking exams from home—sometimes in pajamas, no less—will soon be a thing of the past. On the other, the move is viewed by many as a necessary response to a rapidly escalating arms race between those policing exams and those seeking to cheat them, especially with the rise of generative artificial intelligence (AI).
According to Financial Times, ACCA Chief Executive Helen Brand didn’t mince words about the impetus for the change. “We’re seeing the sophistication of [cheating] systems outpacing what can be put in, [in] terms of safeguards,” she said. While ACCA has worked “intensively” to combat cheating, Brand acknowledged that “people who want to do bad things are probably working at a quicker pace.” The bottom line: technology designed to catch cheaters simply can’t keep up with technology designed to help them cheat.
Remote exams, initially hailed as a lifeline during the pandemic, have become a vulnerability. Cheating is no longer just a matter of scribbling formulas on one’s arm or hiding notes in a sock. Students have been caught photographing screens and feeding complex scenarios into AI chatbots for instant analysis, a far cry from the days of whispered answer-sharing. As Brand pointed out, “There are very few high-stakes examinations now that are allowing [remote invigilation].” The profession, it seems, has reached a tipping point.
This crackdown isn’t happening in isolation. The accounting world has been rocked by a series of high-profile cheating scandals in recent years, eroding public trust in the very institutions meant to safeguard financial integrity. In 2022, EY (Ernst & Young) was hit with a record $100 million fine by US regulators after it emerged that dozens of staff had cheated on ethics exams—and the firm had misled investigators about the misconduct. KPMG’s Netherlands unit paid a $25 million penalty in 2024 for widespread answer-sharing and misleading authorities. Deloitte and PwC, too, have faced multi-million dollar fines for similar internal testing scandals. The UK’s Financial Reporting Council, the accounting watchdog, wrote to firms in 2022 to demand details on their anti-cheating controls, underscoring the seriousness of the problem.
For the ACCA, the stakes could hardly be higher. The value of its qualification—and by extension, the trust placed in its members—depends on the credibility of its exams. If the public begins to suspect that “the letters after your name” can be earned through AI-assisted shortcuts, the entire business model of the profession is at risk. As one observer put it, “If that reputation is being eroded by ‘AI-assisted’ qualifications, the currency becomes devalued for everyone—including the honest students who worked through the night.”
Yet the decision to return to in-person exams is not without controversy. For many, the remote option was more than a convenience; it was a lifeline. Students with disabilities, caregiving responsibilities, or those living far from exam centers found remote invigilation to be a crucial means of participation. One student told Financial Times how she sat her exams while pregnant, avoiding a six-hour round trip. For these candidates, the return to “standardized” exam halls like London’s ExCeL Centre is not just a logistical headache—it’s a potential barrier to entry.
ACCA has acknowledged these concerns, stating that in-person exams will be the norm “unless there are exceptional circumstances.” However, critics argue that this move could undermine efforts to diversify the profession, which has long struggled to attract candidates from a broad range of backgrounds. The tension between maintaining exam integrity and ensuring accessibility is palpable, and the debate is likely far from over.
For UK accountancy firms, especially those with trainees based in more remote regions, the change brings fresh logistical and financial challenges. “Exam week” will now require budgeting for travel, accommodations, and extra time away from work—costs that didn’t exist when exams could be taken from a home office. Training managers will need to recalibrate study leave policies, and firms may face pressure to provide additional support for affected staff.
Ironically, the ACCA’s decision comes just as it prepares for the first major overhaul of its flagship qualification in a decade. Set to launch in 2026, the new syllabus will place a heavy emphasis on emerging technologies—AI, blockchain, and data science. Brand told Financial Times that AI has “fundamentally shifted” the skills required of accountants, and the new modules aim to simulate real-time scenarios that demand professional scepticism—a quality, she says, that “AI cannot fake.” Students will be learning about AI in exam halls where they are strictly forbidden from using it, a paradox not lost on observers.
It’s worth noting that not all professional bodies are following ACCA’s lead. The Institute of Chartered Accountants in England and Wales (ICAEW), for example, still permits some online exams, though it, too, has reported rising incidents of cheating. According to The Guardian, the FRC found cheating among tier-one auditors, including all the Big Four firms and others like Mazars, Grant Thornton, and BDO.
As the dust settles, one thing is clear: the era of the “sofa professional” is coming to a close. For some, it’s a necessary sacrifice to preserve the integrity of the profession. For others, it’s a step backward in the quest for broader participation and equity. The ACCA’s decision, driven by the relentless march of AI and the need to restore trust, may well reshape the future of accountancy for years to come. Whether the profession can strike the right balance between security and accessibility remains to be seen, but for now, the message is unmistakable: in the war between integrity and convenience, integrity has won the latest round.
