Solutions provided by CPA Canada cannot be used in assignments , whether for initial submissions or revisions . CPA Canada provides the solutions to candidates so that they can review them and use them as learning opportunities .
Citing sources improperly Candidate E uses information from multiple websites in his CPA PEP assignment without citing these websites as sources .
The decision : Candidate E is guilty of plagiarism . Candidates are expected to cite the sources of information they use in assignments , and this includes identifying which passages have been excerpted from source material . That said , with the exception of the CPA Canada Handbook and the Income Tax Act , candidates should use sources sparingly to ensure that they ’ re preparing original work .
Using inappropriate language Student F submits an assignment that contains profanity , unprofessional language , and inappropriate remarks . The decision : Student F is guilty of professional misconduct . Students and candidates must adhere to the highest levels of professionalism while enrolled in courses and modules . Students and candidates are expected to use language that is acceptable in professional settings and reflects the situation in the given assignment . For example , a memo to a client is written differently than an email to a friend .
Exhibiting disrespectful or threatening behaviour Candidate G attends a weekend workshop for a CPA PEP module and displays disrespectful behaviour toward others . The facilitator speaks to Candidate G during the workshop , and Candidate G becomes threatening . The decision : Candidate G is found guilty of professional misconduct .
Candidates must adhere to the highest levels of professionalism while in the CPA program . Disrespectful and / or threatening behaviour is not tolerated and can lead to expulsion from the program .
ACCOUNTANTS VALUE DIANE ’ S OPINION
Diane is an AIC-designated appraiser , a Canadian real estate valuation expert . Accountants , investors and fi nancial planners rely on AIC appraisers – AACI ™ and CRA ™ – for unbiased opinions and trusted advice on the value of real estate , including expert testimony before judicial and quasi-judicial bodies . Property taxes , estate settlement , foreclosure , retirement planning , capital gains tax , asset management , IFRS , mergers , acquisitions , and more – if it involves real estate , involve an AIC-designated appraiser .
Valuations | Consulting Appraisal Review | Due Diligence
Find an AIC-designated appraiser
AICanada . ca / British-Columbia
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