As future professional accountants, CPA students are expected to display high levels of ethical behavior and integrity.
The intention of the assignments and examinations delivered through the CPA education programs is to assist in the development of competencies required of professional accountants.
Plagiarism is a form of copying. It occurs any time someone copies from material without acknowledging the source. More specifically, plagiarism occurs whenever a student:
Studying in groups is encouraged and recognized by CPA Canada as beneficial to learning. However, answers to quiz, assignment, or project questions must be produced individually, unless expressly noted. It is important to understand the difference between collaboration and cheating, especially when participating in a study group. While helping each other understand concepts or questions is acceptable, students should never share their answers with one another. Doing so enables plagiarism by allowing others to earn marks throughout the program without completing the work themselves, and impedes their learning process because they do not have the opportunity to apply concepts and ideas. Therefore, students are expected to exercise caution when collaborating with each other.
All work submitted by for any course assignment must be original work done by that student during that session for that course. Submitting work copied from another source is considered a violation of the Education Policy.
Exam work must always be completed on an individual basis: all responses to exam questions must be original work done by that student during the exam. Cheating of any kind during an exam is considered a violation of the Education Policy.
All violations are considered both unprofessional and unethical. If a student’s assignment or exam is identified to have breached the Education Policy, the following consequences may be administered against the student:
Investigations can take place at any time and may involve review of assignments from any session.
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