ACCA expects candidates to behave as future professional accountants. Exam regulations apply before, during and at the conclusion of an exam, and breaches can lead to disciplinary action.
This article is an overview, not a substitute for the rules. Read ACCA's current Exam Regulations and Exam Guidelines for your exact exam format before every sitting.
Follow instructions promptly
You must comply with instructions from ACCA personnel, supervisors, invigilators, remote invigilators and proctors. If you are unsure whether an item or action is permitted, ask before the exam starts rather than making an assumption.
Identity and booking information
- Bring the photographic identification and attendance documentation specified for your exam.
- Check that your personal details, exam, variant, venue and time are correct.
- Never allow another person to sit an exam for you or provide false or misleading information.
Unauthorised materials and devices
Do not possess, use or attempt to use unauthorised notes, books or written materials, whether paper or electronic. Communication, recording, photographic and smart devices are restricted. This includes mobile phones and smart watches. Follow the current guidelines and the invigilator's instructions about storage.
The fact that a device is switched off does not automatically make it permitted at your workstation.
Calculators
A calculator must comply with ACCA's current guidance. In particular, it must not store or display text. Do not rely on a phone, smart watch or other communication device as a calculator. Check the model and battery in advance.
Conduct during the exam
- Do not communicate with or attempt to obtain help from another candidate.
- Do not give help to another candidate.
- Do not access material outside the authorised exam environment.
- Do not copy, photograph, record, remove or share secure exam content.
- Remain professional and avoid disturbing other candidates.
- Follow instructions about breaks, leaving the room and finishing the exam.
Technical or centre problems
Report a technical fault, disruption or concern immediately. Explain the problem to the invigilator while it is happening and ensure it is recorded. Waiting until after the exam can make the circumstances harder to verify.
Centre, on-demand and remote exams
The core regulations apply across centre-based and remotely invigilated on-demand or session exams, but the detailed guidelines differ. On-demand exams are booked with licensed CBE centres. From March 2026, remote session exams are generally withdrawn and remain available only where ACCA does not provide exam-centre capacity. Follow the instructions attached to your confirmed booking.
Academic integrity continues after the exam
Do not request, distribute or discuss secure live-exam content. Use published specimen and past-exam resources supplied through legitimate ACCA study channels instead.
Your final rules check
- Open the current regulations from ACCA, not a saved old copy.
- Read the guidelines for your exam format and location.
- Check ID, docket, equipment and arrival requirements.
- Remove unauthorised items before reaching the workstation.
- Ask the invigilator if anything remains unclear.
Also review ACCA's exam-entry terms and conditions and the information included with your booking.