ACCA ends remote exams over AI cheating, Raising concerns for international students

KATHMANDU: The UK’s largest professional accounting body, the Association of Chartered Certified Accountants (ACCA), has decided to halt remote examinations from March, citing a sharp rise in AI-assisted cheating, a move that is expected to significantly affect international students, including thousands studying or preparing for UK-linked qualifications from overseas.

The ACCA, which represents nearly 260,000 members and more than 500,000 students worldwide, said candidates will now be required to sit exams in person, except in rare and exceptional circumstances. The decision marks a major shift away from pandemic-era online testing introduced during Covid-19 lockdowns.

“We’re seeing the sophistication of cheating systems outpacing what can be put in place in terms of safeguards,” Helen Brand, Chief Executive of the ACCA, told the Financial Times. She said the rapid advancement of artificial intelligence tools had pushed exam integrity concerns to a “tipping point.”

AI Cheating Drives Policy Shift

According to the ACCA, online exams have become increasingly difficult to police as AI-powered tools allow candidates to bypass traditional invigilation systems. Despite what Brand described as “intensive” efforts to counter malpractice, she acknowledged that those seeking to cheat are evolving faster than institutional controls.

Regulatory concerns over professional exam integrity are not new. In 2022, the UK’s Financial Reporting Council (FRC) warned that cheating in professional exams was a “live issue” across major accounting firms. Investigations uncovered violations even among tier-one auditors, including the Big Four—KPMG, PwC, Deloitte and EY—as well as Mazars, Grant Thornton and BDO.

That same year, EY agreed to pay a record USD 100 million fine to US regulators after employees were found to have cheated on ethics exams and the firm was accused of misleading investigators.

Impact on International Students

The ACCA’s decision is expected to have a direct impact on international students, particularly those based in Asia, Africa, and the Middle East, who have relied heavily on remote exams to progress toward UK-recognised professional qualifications without travelling abroad.

For many students, especially from countries like Nepal, India, Pakistan, Bangladesh, and African nations, the shift means higher costs, visa complications, and logistical hurdles, including the need to travel to authorised exam centres or relocate temporarily to sit assessments.

Education consultants warn that the move could delay qualification timelines, increase financial pressure, and reduce accessibility for working professionals who balance employment with studies. Some students may be forced to reconsider enrolment or shift to alternative accounting bodies that still offer limited online assessments.

Global Implications

The ACCA’s move reflects a growing international crackdown on AI-enabled academic misconduct and may influence other professional and academic institutions to tighten assessment controls. For international students pursuing globally recognised qualifications, the decision underscores a changing landscape where technological convenience is increasingly outweighed by exam integrity concerns.

As AI tools become more advanced and accessible, regulators and professional bodies appear prepared to prioritise credibility and trust in qualifications—even at the cost of accessibility for overseas candidates.