The world's largest professional accounting organization has decided to cancel remote examinations in response to a surge in cheating incidents during online tests. ACCA's Chief Executive Officer, Helen Brand, revealed that the body, which boasts 257,900 members, will terminate its online examination model starting next March, requiring candidates to attend assessments at physical test centers, with exceptions for special circumstances. The remote proctoring model was introduced during the pandemic to allow candidates to continue their professional accounting qualification process amidst lockdowns. However, ACCA believes that online exams have become increasingly difficult to supervise effectively, particularly as advancements in artificial intelligence have made cheating harder to detect and prevent. Brand stated, "We have found that the sophistication of cheating methods is continually outpacing the capabilities of existing preventative measures." The accounting industry has recently been rocked by multiple cheating scandals, involving thousands of practitioners. Major accounting firms including PwC, KPMG, and Deloitte have been fined millions of dollars in countries such as the United States, Canada, Australia, and the Netherlands.