When using content from another person’s ideas (textbooks, articles, CPA resources etc.), the original source must be referenced by using proper citation methods.
Seven Learning eBooks available in Knotia cover each of the six competency areas (Financial Reporting, Strategy and Governance, Management Accounting, Audit and Assurance, Finance, and Tax) and the enabling competencies. When using the Learning eBooks is required for assignments, any direct quotes or content taken from the eBooks must be properly cited. Improperly citing the Learning eBooks or using an unreasonable amount of their content within an assignment can be considered plagiarism.
Student notes (CPA preparatory courses) and CPA solutions (CPA PEP)
After submitting assignments, learners will receive access to the student notes (in Preparatory courses) or the CPA solutions (in CPA PEP) assignments. These resources are intended to provide information to help improve future assignments and assist with exam preparation. Student notes and CPA solutions should not be used and submitted as original work, as this is also considered plagiarism. Student notes and CPA solutions are not to be shared with anyone else.
Although CPA provides resources for learner use, the resources are the product of another person or organization and are subject to copyright. They must be viewed and cited like any other material.