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Accountancy regulators confront AI cheating in exams
Zoe Beels
The Association of Chartered Certified Accountants (ACCA) has confirmed that from March 2026, most exams will return to in-person settings. Remote assessments will only be permitted in exceptional circumstances, such as medical needs or where no exam centre is available. This change reverses the flexibility introduced during the Covid-19 pandemic.
There was a good deal of surprise last week when the government announced that lawyers, accountants and company service providers will in future be supervised by the FCA for money laundering purposes.
From an increasing spotlight on private equity investment to substantial changes in the ICAEW’s Code of Ethics, 2025 is shaping up to be a year filled with both opportunities and challenges for the accountancy and audit sector. What key areas should accountancy firms keep a close eye on over the coming year?
Best practice guidance to accountancy firms on how to conduct an investigation in the event of allegations of behavioural misconduct in the run-up to Christmas.
T’is the season of the office Christmas party – but accountants must be aware that their behaviour in this professional setting may still be caught by their regulator’s Code of Ethics.
Zoe Beels
Jessica Etherington
Christopher Perrin
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