Frequently Asked Questions
- The CPAWSB Learner Conduct Guide contains information about academic and behavioural conduct.
- The CPAWSB blog and the Academic Integrity Resource centre have numerous resources related to academic integrity.
- The Academic Integrity and Plagiarism Tutorial and Quiz in D2L is available to all candidates in CPA PEP. It is a great resource to learn more about academic integrity and test your knowledge.
Some examples of actions considered to be a breach of academic integrity are:
- Submitting another learner’s work as your own;
- Copying CPA provided solutions for assignments;
- Sharing your work with others (including electronic files);
- Including the words, ideas, work, or data of another person without reference to the original author or source;
- Theft of someone else’s work.
Collaboration between learners is an essential part of learning. It is possible for learners to assist each other with their studies without violating academic integrity.
Reviewing concepts in your own words or working through assignments with someone else can be helpful. But you should not split responses or give your work or notes to someone else. If you are still unsure about collaborating, contact your facilitator through D2L. Also, review the CPAWSB Learner Conduct Guide for information about academic integrity.
No. Learners must always cite the direct source when referencing materials (for example, the Income Tax Act vs CPA Canada Handbook vs CPA Canada Learning eBooks). Improperly citing or failing to cite the author or original source of any CPA provided resource or outside resource is considered plagiarism.
Yes. You must always cite another person's ideas whether you are paraphrasing them or using them directly in your response.
No. Formal citation methods do not need to be used; however, you must cite any source you include in an assignment. For example:
- If you are using the information in your assignment from reading the CPA Canada Learning eBook,
Per Chapter XXX of the CPA Canada Learning eBook…
In addition to using proper citations, you must use quotation marks when you copy exact phrases, sentences, and paragraphs from a source.
Example:
- Per Section 85 of the Income Tax Act, “the amount that the taxpayer and the corporation have agreed on in their election in respect of the property shall be deemed to be the taxpayer’s proceeds of disposition of the property and the corporation’s cost of the property.”
No, you cannot share your CPA materials with another learner.
As indicated in the “CPA Learning Materials” section of the CPA Training contract, CPA materials including study notes, assignments, and module content may not be provided to other Candidate/Students/Members, or other third party entities/providers.
Sharing CPA materials to others would be considered as enabling plagiarism if those materials are used by the other individual.
Learners are encouraged to discuss concepts and collaborate without sharing CPA provided materials.
If you or your peers need support, please seek guidance from facilitators or reach out to the Learner Support team.
Learners can protect their CPA materials by:
storing them securely
protect documents with a secure password
Avoid shared networks, cloud storage, and public computers.
Do not share your passwords or upload CPA content to AI tools or other online platforms.
Generative Artificial Intelligence (AI) can be a useful tool if used correctly, but it should not replace your own work.
While AI tools like ChatGPT or Bard can help you understand concepts, using them improperly – such as submitting AI-generated answers- may be considered as academic misconduct.
You can utilize generative artificial intelligence to:
Clarify concepts
Improve writing clarity
Check for grammar and spelling
You should not:
Submit AI generated answers
Uploading CPA materials into AI tools
For more information, please go to CPA Canada Resources for the CPA Professional Education Program – Academic Integrity and the Use of Artificial Intelligence (AI).
Yes, learners need to cite all sources used in generating their submitted work. This includes words, ideas, and concepts, even if the AI generated content is not included in the assignment.
An example of a correct citation is as follows:
Chicago Manual of Style (17th edition) Author’s (Parent Company) Medium, Response to “Query in quotes.” Name of Website, Parent Company, Date accessed, URL.
— OpenAI’s ChatGPT, Response to “What determines Canadian tax residency?” ChatGPT, OpenAI, February 15, 2023, https://chatgpt.pro/.
No, learners should not use third-party websites to search for references to complete module assignments.
These websites often contain unauthorized content, including previously submitted assignments or solutions.
Using these platforms could lead to:
Plagiarism - Using solutions or references from these websites can lead to plagiarism.
Enabling plagiarism - Many of these sites operate on a give and take model, meaning you may need to upload your own materials to access others'. This could lead to enabling plagiarism, as users are essentially trading work that is not their own.
Violation of copyright - These platforms may offer materials that violate copyright laws or CPA’s intellectual property policies.
No, copying CPA solutions or the Feedback Guide to complete assignments is not allowed. You must submit original work, even if you are retaking the module. Using past solutions may be considered as academic misconduct.
Under no circumstances should CPA solutions or the Feedback Guide be used as a reference to complete assignments. These materials are intended for debriefing after an assignment has been submitted. Using them prior to submission is considered academic misconduct.
Learners who are found to have engaged in conduct in breach of the CPAWSB Learner Conduct Guide may be subject to disciplinary action/penalties as determined by the applicable provincial/territorial CPA body. It may include but is not limited to:
The finding being noted in the learner database
A mark of ‘fail’ in the course/module/program
A committee hearing to determine good character
The requirement to complete an ethics course
Suspension or expulsion
Learners who are found guilty of conduct violation must declare their next annual re-enrollment under the Character & Reputation section of the annual re-enrollment declaration form.
If you have questions about declaring on the annual re-enrollment, please contact Admission Services and they will be able to assist you.
Additionally, the conduct record must be declared when applying for membership with their respective provincial/territorial CPA body. Failure to declare may result in referral to your provincial/territorial CPA body for further review or adjudication.
If you have questions about declaring during membership application, please reach out to your provincial/territorial CPA body.
A past conduct issue will not prevent you from applying for membership, as long as you have demonstrated you have learned from the experience and do not have any further violations.