The ACCA has confirmed that most remote (online) session exams will end from March 2026, with candidates returning to in-person exam centres. The stated reason is clear: as technology evolves, the availability of AI tools has increased the risk to exam integrity, which has grown to a level that’s increasingly difficult to police, and ACCA wants to protect the long-term trust in the qualification.
At Sterling Finance, an accountancy practice based in the North West of the UK, we support this decision. Our profession depends on competence, integrity, and public confidence. Anything that undermines that trust, especially at the point of qualification, creates risks not just for employers and clients, but for the reputation of accountancy as a whole.
What’s changing?
- From March 2026: ACCA will revert to in-person exam centres for most candidates
- Until February 2026: candidates can still use the existing remote system where it is available and permitted.
- Exceptions: ACCA has stated there will be limited exceptions (for example, where there is a permanent disability or serious medical condition, or where there is no exam centre available in a country).
- Tighter controls: ACCA’s own FAQs note that if a student attempts to sit a remote exam from a different country than the one selected when booking, the result will be nullified and no refund issued.
ACCA has also acknowledged that this change will disappoint some students, but has positioned the move as necessary to ensure the qualification remains trusted as technology accelerates.
Why ACCA is doing this: AI has changed the risk landscape
Remote invigilation was widely adopted during the pandemic and it brought clear benefits: flexibility, accessibility, and reduced travel costs. But professional examinations are “high-stakes” for a reason. They’re not only testing knowledge, but they’re also protecting standards.
The challenge is that AI tools can now generate plausible answers extremely quickly, and exam security measures can struggle to keep up. Reporting around the decision describes a wide range of methods candidates have used (from hidden devices to off-camera prompts), and ACCA leadership has been candid that safeguard sophistication is being outpaced by the ingenuity of those determined to cheat.
This isn’t just an ACCA issue. The UK’s audit regulator, the Financial Reporting Council (FRC), has previously highlighted that exam cheating is a “live” issue and has taken steps to seek assurances from firms and professional bodies about controls and prevention.
Why Sterling Finance supports the move
At Sterling Finance, we believe this is ultimately about preserving the credibility of the profession.
Accountancy is built on trust:
- trust that financial reports reflect reality,
- trust that tax filings are accurate,
- trust that regulated professionals act ethically, even when nobody is watching.
If a qualification can be obtained through dishonest means, it creates a dangerous mismatch: a person may hold the title, but not the competence or judgement that the title is meant to represent.
Ethical standards are not optional in our profession
As accountants, we’re expected to maintain, demonstrate, and practice the highest ethical standards. That starts long before someone signs a set of accounts or advises a client—it starts during training and qualification.
Cheating to pass professional exams is more than “breaking the rules”. It undermines the very idea that our profession stands for integrity.
The real-world risks are serious
When integrity and competence are diluted, the consequences don’t stay inside an exam system. They can surface later as:
- Inaccurate financial reporting and poor decision-making
- Tax and legal penalties due to incorrect filings or advice
- Regulatory fines for firms and professional practices
- Erosion of public trust in professional standards and regulators
- Wider market harm when unreliable information spreads
That’s why we support ACCA’s intention to protect the standing of its qualification and, by extension, the credibility of the profession.
“But isn’t this unfair to honest students?”
We understand the concerns being raised—especially around travel costs, childcare, accessibility, and exam anxiety. Those are real pressures, and it’s right that ACCA continues improving access through exam centre availability and appropriate exceptions.
But the uncomfortable truth is this: if remote delivery can’t be protected at the standard required for a professional qualification, then the long-term harm of keeping it can outweigh the short-term inconvenience of changing it.
And we’ve seen, across the wider professional world, how seriously regulators view exam integrity. For example, the US SEC announced a $100 million penalty against EY in 2022, connected to cheating on ethics components of professional exams and related conduct.
(That case wasn’t about ACCA specifically, but it shows how damaging exam misconduct is viewed at the highest levels.)
A message to ACCA students: don’t risk your future
If you’re studying ACCA right now, our advice is simple:
- Avoid cheating. It can damage your career and someone else’s business.
- Integrity is the foundation of your professional reputation.
- These exams are meant to be rigorous. Passing them is an achievement precisely because they’re challenging.
- Failing isn’t the end of the road. Many successful professionals don’t pass every paper the first time. The resilience you build through that process matters.
If you put the work in, you’ll earn something far more valuable than a pass: confidence that you can perform under pressure and deliver professional-quality work in the real world.
How Sterling Finance can help
As a North West practice, we’re always happy to speak with students, trainees, and early-career accountants about:
- building practical experience alongside exam study,
- developing professional judgement and ethics,
- career progression in practice and industry.
If you’d like a chat, get in touch via sterlingfinance.net.