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Assessments are a key feature of the journey to becoming a professional accountant. Every year, thousands of aspiring professional accountants write low- to high-stakes in-person paper-based or computer-based examinations.

Until recently, very few examinations have been taken remotely. But with COVID-19 forcing many examination centers across the world to close, professional accountancy organizations (PAOs) have had to either postpone or pivot to remote online examinations. PAOs that have already embarked on this journey (albeit at a slower pace), with a higher risk tolerance, and with the necessary resources were able to transition more rapidly to remote online examinations. This required agility, a high level of collaboration amongst key stakeholders, and an adaptive mindset—or in short: blood, sweat, and tears.

Whether they pivoted or postponed, most PAOs agree that the landscape has changed forever: there is no turning back; remote online examinations are the future. Those that have pivoted are eager to enhance their processes and systems, and those that have postponed are eager to learn from those who have pivoted.