It is now feared that students using AI tools may undermine the credibility of online examinations. This has caused at least the Association of Chartered Certified Accountants, the largest accounting body globally, to withdraw from online examinations. Recently, the institute announced that starting in March, most of its students will be required to take exams in person. Nonetheless, this does not negate the numerous difficulties that online exams have introduced. In addition to carrying out on-site examinations, accountancy organizations such as Association of Chartered Certified Accountants ought to implement modifications to curricula and pedagogical approaches.

Source: The Patriot January 12, 2026 19:48 UTC