By Caroline Furness, published 8 January 2026
The ACCA has confirmed that it will bring an end to most remote exams from March 2026, with session-based assessments returning to in-person exam centres worldwide. The move follows growing concerns that advances in artificial intelligence are making it increasingly difficult to protect the integrity of online examinations.
Remote exams were introduced during the pandemic in 2020, offering flexibility to ACCA’s global student base of more than half a million candidates. While the format proved popular, ACCA has acknowledged that the rapid development of AI tools has fundamentally changed the risk landscape. Technologies capable of generating exam-ready answers within seconds, often at very low cost, have made effective invigilation harder to enforce in a remote setting.
In announcing the decision, ACCA emphasised that the change is designed to safeguard the value of the qualification and the efforts of students who prepare and sit exams honestly. The organisation has stated that maintaining trust in the ACCA designation is critical for both members and employers, particularly in a profession built on ethics, judgement and accountability.
Concerns around exam cheating are not new. Regulators and professional bodies have raised red flags in recent years, and high-profile enforcement cases within major accounting firms have shown how seriously exam misconduct is viewed across the profession. Against this backdrop, ACCA believes that in-person exams now offer the most reliable way to uphold standards.
From March 2026, online exams will only be available in limited circumstances, such as where no physical test centre exists or where candidates have specific medical or accessibility needs. Students can continue to use the remote exam system until February 2026, after which no general online option will remain.
Reaction among students and members has been mixed. Some have welcomed the decision as a necessary step to protect the long-term credibility of the qualification. Others have expressed concerns about increased travel costs, accessibility and exam-day anxiety associated with test centres.
From an employer and profession-wide perspective, however, the message is clear: as technology evolves, so too must the safeguards that protect professional standards. Ensuring trust in qualifications like ACCA remains essential for the future of the accountancy and finance profession.
