From March 2026 all ACCA exams will be held in testing centres in the UK as the professional body clamps down on misuse of AI to pass qualifications
ACCA, one of the largest accountancy qualification bodies, has confirmed that all UK exams will be held in testing centres, rather than remotely online due to concerns about potential cheating and use of technology to cheat the exam system.
Exams went online during the pandemic from necessity, but a return to in-person exams has been slow.
‘As technology evolves we’re concerned about the ongoing security of remote exams. We want to protect the hard work that students are putting into their qualification journeys. This means that we’re now only offering remotely invigilated exams in countries which have no exam centre provision,’ ACCA said in a statement on its website.
The decision to withdraw remotely invigilated exams has been driven by the changing technology and incursion of AI into all aspects of work.
An ACCA spokesperson said: ‘The vast majority of students currently take exams in centre. All ACCA exams will be held in centres from March 2026, except in countries where we have no exam centre provision.’
While all exams held in the UK are held in person, other jurisdictions do not have physical testing facilities, which means ACCA will still run some online only testing.
For session-based exams, all ACCA exams will be held in centres from March 2026, except in countries where there is no exam centre provision.
For on-demand exams, students have not been allowed to purchase tokens for remotely invigilated exams since November, except in countries where we have no exam centre provision.
‘Whilst the vast majority of students already choose to take their exams in centre, we do understand that some students prefer to take their exam at home,’ ACCA said. ‘We appreciate that this news will therefore come as a disappointment to some students. However, as technology evolves, this decision is necessary to protect the integrity of the ACCA Qualification and to ensure it remains trusted and the number one global choice for employers.’
‘These changes will allow us to continue to protect the rigour and integrity of our qualifications,’ ACCA added.
This change will impact all ACCA-delivered qualifications apart from the Professional Diploma in Sustainability which will continue to be available as a remotely invigilated exam in all countries.
George Tatnell, associate director, and accountancy specialist at Pro-Recruitment Group, said: ‘AI is clearly creating serious challenges for education and professional qualifications. Longer term, I suspect we’ll see assessment models change - with greater emphasis on in-person exams, practical judgement, and real-world application rather than pure technical recall.’
ACCA has over 90 network exam centres around the world, but there will still be gaps in in-person exams, with an online tool available to check exam availability and see which countries only offer remote options. Key markets such as India, Hong Kong, Singapore, Sri Lanka, Pakistan, Indonesia, China, Australia, Germany, Greece, Cyprus, Malta, Switzerland, Ghana, Kenya, Nigeria, South Africa, Zimbabwe and UAE all have in-person test centres.
However, the picture is mixed across Europe with some session exams available at centres, but on-demand exams still the only option in Belgium, France, Italy and Spain, for example. Countries including Thailand, Israel and Morocco, and much of Europe still only have online exams, meaning most these candidates are still able to do remote exams.
Longer read: Clampdown on exam cheating by accountants by Matthew Corrie, barrister at 5 St Andrew’s Hill Chambers
The move comes as accountancy professional bodies have warned that some students are using AI tools to help them with the exams, which is clearly in contravention of the testing requirements. It also reflects concerns after a number of high profile incidents where students were caught swapping answers using message boards and WhatsApp in internal exams. A number of the Big Four firms were fined over the course of 2025 for such practices, specifically in their Netherlands and Israel offices, following earlier incidents involving UK firms.
The Financial Reporting Council has also expressed deep concern about exam cheating, conducting a review of the risks in 2022, and issuing guidance to firms.
At the time, the professional bodies, including ACCA, ICAS and ICAEW, said they had put in place various assurances over the holding and marking of examinations, including remote invigilation where candidates were monitored via webcam when taking an exam online. They also used examination software to flag suspicious activity. The use of physical exam centres will undoubtedly reduce the proliferation of exam cheating.
Useful links
ACCA online exam centre availability tool
ACCA FAQs on limited availability of remote exams
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