Giving credit where it is due

Aug 5, 2022
Photo credit: zephyr18/
As a CPA learner, you have access to many resources throughout your education journey such as the CPA Canada handbook, Learning eBooks, Income Tax Act etc. These resources combined with others can be useful and sometimes necessary to include in an assignment. 

You need to think about the following before submitting an assignment:

1. Did I cite the sources used in my assignment?

When referencing material from a resource in assignments, any direct quotes or content used must be properly cited. Without proper citation, you are submitting the words and ideas of someone else as your own, which is considered as plagiarism. This also holds true when paraphrasing. In addition to proper citations, quotation marks should be used when you copy exact phrases, sentences, and paragraphs from a source.
Here is an example on how to cite a source in an assignment:
  • Per IFRS, 2022 Edition, Standard 15, Paragraph 9,An entity shall account for a contract with a customer that is within the scope of this Standard only when all of the following criteria are met: … (list criteria).”  Or
  • Per Chapter XXX of the CPA Canada Learning eBook, “…”

2. Did I cite the correct source in the assignment?

It is also important to cite the correct source (for example, the Income Tax Act vs CPA Canada Handbook vs CPA Canada Learning eBook). For example, the Learning eBook contains some information from the Income Tax Act. You need to confirm if the information you are using is Learning eBook material or is it referenced from the ITA. If it is ITA content, the citation must be based on the location of the ITA, not the Learning eBook.

3. Can I use my friend’s work or third party materials when completing my assignment?

When it comes to sharing, using work from other learners, third-party tutor or material sharing websites (such as Course Hero, Chegg etc.), and submitting it as your own would be considered as plagiarism. Additionally, sharing CPA materials would be considered copyright violation


Ask before you act

Not sure if your action is permitted? Post a question to your facilitator, discussion board, or email Additionally, visit the Learning Standards section of the website for helpful information. Simply not knowing you are violating a policy is insufficient and you will be held responsible for any actions that violate CPA policies.