The Association of Chartered Certified Accountants (ACCA), the world's largest accounting body, will discontinue most online exams from March 2026 due to escalating AI-powered cheating. This decision impacts over 500,000 students globally, as advanced AI tools are outpacing current safeguards. ACCA's chief executive stated that in-person exams are being reinstated to protect the qualification's value by ensuring a controlled and supervised environment, making it harder to misuse technology.