Plagiarism is a serious offense and cases of suspected plagiarism are investigated on a case-by-case basis. If a student or candidate is guilty of plagiarism, penalties will be applied. Below we outline the types of cases that are dealt with regarding plagiarism and the number of cases found in the previous year from CPA PEP and CPA preparatory courses.
For the first time, we had cases that had to be sent to the CPA provincial bodies. This only happens if the action is serious enough that the learner’s CPA PEP eligibility needs to be reviewed by their provincial CPA body’s regulatory department. The referral happens after our initial review and penalties have been communicated. Depending on the outcome of the provincial review, additional penalties could be applied.
Referred Case Example
Candidate A and Candidate B are studying together; Candidate B logs off and steps away from their computer for a few minutes. Candidate A saw Candidate B type in their password and uses it to log in, access Candidate B’s files, save them to a USB and submit those files as their own work (all without Candidate B’s knowledge or consent).
CPA Preparatory Courses
|Fall 2018||Winter 2019||Spring 2019||Summer 2019||TOTAL|
|Total for all||Referred to Provincial CPA body|
|Type of Case||Case Definition-examples||Penalty Applied?|
|Copier||Student A gains access to another student’s assignment or uses copyrighted material (such as a CPA created solution) and submits the content as their own work.|
Student A would be investigated for plagiarism.
|Penalties were applied|
|Enabler||Student E asks Student F who completed the module in a previous session for an assignment as he is going through a rough patch in his life. Student F feels bad and shares their assignment to help their colleague /friend. Student E will be investigated for plagiarism (Copier) and Student F – for enabling plagiarism.|
Student A ( enabler ) completes their assignment on their own and then shares it with Student B (copier). Student B copies this assignment and both students are investigated for plagiarism.
|Penalties were applied|
|Joint Submission||Candidate G and Candidate H are in the same module at the same time and work on an assignment together. Both candidates submit their individual assignments with the same content and layout. Due to the similarities of the work, both candidates will be investigated for plagiarism.||Penalties were applied|
|Unauthorized Use||Candidate C gets access to Candidate D’s assignment files and uses them for their own submission. Candidate D is unaware of this. Candidate C is investigated for plagiarism with unauthorised use. Penalties for these cases are more serious.||Penalties were applied|
Check out these previous posts for more information on plagiarism.
- Plagiarism Investigations from 2018 (January 30, 2019)
- How to Properly Use CPA-Provided Sources (May 1, 2019)
- Updated CPAWSB Plagiarism Review Process (November 7, 2018)
- Professional Conduct & CPA education (October 3, 2018)
- Personal Implications of Plagiarizing (August 29, 2018)
- Reporting Plagiarism (July 4, 2018)
- Updated Plagiarism Policy (May 30, 2018)
- Checking your own work for plagiarism (April 30, 2018)
- Understanding Common Knowledge (March 14, 2018)