Many educational institutions were largely expected to be gripped by the recent wave of concern. 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. This has ended a practice that was introduced during the Covid pandemic. Remote examinations will be allowed only in rare and exceptional circumstances. At first glance, this adjustment to policy is not alarming. It is within the rights of all educational institutions to establish particular criteria for their assessments. What is concerning is the perception of AI tools as a catalyst for misconduct. Although it is certainly disheartening that numerous individuals take advantage of the opportunity, abolishing remote examinations could be detrimental to students residing outside the urban centres of their countries.
For them, a single exam would entail the burden of extra travel and accommodation expenses. Nonetheless, this does not negate the numerous difficulties that online exams have introduced. In 2022, the Financial Reporting Council, which oversees audits and accounting in the UK, indicated that cheating is a pressing issue among major firms, including elite auditors like the Big Four. In that year, US regulators imposed a $100 million penalty on EY after it was discovered that employees had cheated on ethics exams and the company faced allegations of deceiving investigators. At this juncture, particularly given that vast sums are being invested in the........

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