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2025

First Remote Proctored Professional Accounting Exams in Africa: ICAG’s 2025 Implementation

Osei Adjaye-Gyamfi: FCA, Samuel Koranteng Fianko: P.h.D, Frederick Agropah: CA

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Abstract

Purpose This study evaluated candidates' experiences with ICAG's pioneering remote proctoring system for Level 1 professional accounting examinations. In March 2025, ICAG became the first professional accounting body in Africa to implement remote proctoring technology, with 279 candidates participating. The research aimed to assess the effectiveness of this digital transformation and identify areas for improvement. Methodology A quantitative survey design was employed with all 279 candidates invited to complete a structured post-examination questionnaire. The instrument gathered data across six dimensions: mock examination preparation, technical infrastructure, platform usability, proctoring effectiveness, support systems, and overall perceptions. Data was analyzed using descriptive statistics through SPSS software, achieving a 46.2% response rate (129 respondents). Key Findings Demographics: Candidates were predominantly young adults (87.6% under 35), with varied online examination experience. Most (65.9%) took examinations from home. Technical Performance: While 62.8% reported good connectivity, 37.2% experienced suboptimal connections. Technical difficulties affected over half of the candidates, particularly login issues (26.6%) and network disruptions (21.4%). Platform Interface: Generally positive evaluations with timer functionality (81.4% positive) and interface clarity (73.6% positive) performing well. However, calculator functionality was severely problematic (47.3% of negative ratings)—a critical issue for accounting examinations. Proctoring Experience: Higher comfort with screen recording (62.0%) versus webcam monitoring (58.9%). Most candidates (81.4%) received warnings, primarily for issues related to camera positioning and face detection. Support Systems: Examination instructions were clear (96.9% positive), but technical support was inconsistent. Only 42.7% received prompt assistance for technical issues. Overall Assessment: Despite challenges, 65.1% preferred online format over traditional examinations, and 81.4% wanted continued online examinations with improvements. iv Recommendations Immediate Priorities:  Calculator Overhaul: Implement advanced scientific/financial calculator with percentage functions  Technical Stability: Enhance server capacity, optimize bandwidth requirements, implement pre-examination compatibility checks  Proctoring Refinement: Reduce false warnings while maintaining integrity Infrastructure Enhancement:  Establish dedicated technical support channels during examinations  Develop contingency protocols for technical failures  Consider designated examination centers for equity User Experience:  Integrate digital workspace for calculations and rough work  Implement clear submission confirmations  Establish live chat with invigilators Support Improvements:  Enhance mock examination technical support  Provide comprehensive pre-examination guidance  Create ongoing feedback mechanisms These recommendations address critical pain points while building on the positive reception. Implementation would enhance technical performance, improve user experience, and ensure equitable access across diverse technological contexts in Ghana and Africa.