Accounting body scraps remote exams to combat cheating
Decision follows scandals at Big Four and comes as AI tools make it easier to circumvent invigilators
Decision follows scandals at Big Four and comes as AI tools make it easier to circumvent invigilators

Financial Reporting Council to examine two individuals and the firm itself over ‘unauthorised’ auditors’ reports

Financial Reporting Council finds some auditors also lacked performance indicators for automated tools used

Dutch arms of Deloitte, PwC and EY pay total of $8.5mn after ‘hundreds’ of staff shared answers on internal tests

Ease of creating counterfeit documents poses risks to financial trust

Recruiting digital natives with critical thinking skills is going to be crucial

Financial Reporting Council to examine firm’s adherence to independence rules in 2024 audit