No! can you imagine how it would ruin their life? They are already taking a risk - it will catch up to them in karma. Can you imagine being caught, your life would be ruined (in the UK you are banned from doing all exams for a few years, so if you are in the middle of them you can't even finish high school / 6th form, you are banned from exam boards, it is on your permanent record, and you get a zero on all tests done before that!) can you imagine being the one responsible for utterly and wholly ruining someone's life? If they can take the risk of cheating in a very important exam such as A-levels or GCSEs then kudos to them, they are obviously cheating for a reason, it took a lot of planning and thought and if they could i am sure they would have revised. Forgive and forget, you know you would cheat if there was no chance of getting caught.