Candidates will have to sit assessments in person unless there are exceptional circumstances, says ACCA

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The world’s largest accounting body is to stop students being allowed to take exams remotely to crack down on a rise in cheating on tests that underpin professional qualifications.

The Association of Chartered Certified Accountants (ACCA), which has almost 260,000 members, has said that from March it will stop allowing students to take online exams in all but exceptional circumstances.