What’s the Scenario?
Tim is a CIMA-registered student, working part time as a sales assistant at a department store while studying for his CIMA qualification. He is applying for a role as an Accounts Assistant at a wealth management firm, who have opened their graduate recruitment scheme. The recruitment process involves two exams sat online via an assessment centre. It is highly competitive, with thousands of applicants, but the roles are very well paid, and the company is known to be very supportive of those studying professional qualifications. They are even willing to cover all costs associated with qualification.
Tim joins a study group in order to prepare for the exams. Tim has become good friends with Charles, another member of the study group. Charles is finding balancing work and studying challenging. Due to work commitments, he has not been able to make it to all of the group sessions and has fallen behind in his studies.
A few days before the exam, Charles texts Tim. Charles tells Tim that he has a copy of “study materials” that include some of the potential questions and answers for the upcoming exams. Charles says he got them from a friend who completed the exams last year and now works at the firm. Charles offers to share them with Tim saying that he heard using the study aids will significantly increase their chances of getting a job at the firm.
What should Tim do?
Guidance and Support
Studying for exams can be extremely stressful. This is especially the case where it relates to career opportunities, and where academic pursuits have to be balanced with work commitments. In particular, studying to become a CIMA member is not just about learning the ins and outs of management accountancy. Becoming a fully-fledged professional also involves developing the resilience to withstand the pressure that comes with the profession. There will always be opportunities, or even temptations, to cut corners or to take a left turn when taking the right turn is difficult.
However, professional accountants hold a significant position of trust within society. That is why integrity is a central pillar in any professional. The inability to trust a professional undermines credibility in the wider profession and the foundation of the profession collapses as a result. Building this resilience and maintaining integrity is a lesson that is ingrained in CIMA students early. Tim has the opportunity early on his professional journey to demonstrate this.
Using unauthorised “study materials”, cheat sheets or copying the work of others could give rise to a professional conduct investigation by CIMA, which could ultimately result in Tim’s registration with CIMA being cancelled, destroying his prospects of becoming a chartered management accountant. The investigation could involve Tim having to provide responses to CIMA’s questions during the course of the investigation and even being cross-examined in a full hearing, in front of a Disciplinary Committee. The CIMA Disciplinary process is rigorous, time consuming and potentially costly, as it is there to help regulate standards within Management Accountancy. It is a process that is necessary, but one that Tim would very much wish to avoid!
Even if Tim were to agree and accepted the offer from Charles, and took the study materials and passed the exam, it is entirely possible the firm could find out later that this had happened and take disciplinary action against him later. That is assuming that the company are not using anti-cheating software to monitor the exam results. The proliferation of generative AI has also increased the effectiveness of software used to detect exam cheating.
Tim may wish to remind Charles of the potential consequences of using or disseminating cheat sheets. As they have grown close, Tim may be in a position to have a genuine and honest conversation with Charles about his struggles studying, while reminding Charles that, even still, cheating is definitely not the answer. He could offer to spare some of his own time and set up joint study sessions, in order to help Charles catch up on the work. This may help to keep both Tim and Charles focused and motivated.
It should be remembered that under Byelaw 11 of the Royal Charter, Byelaws and Regulations, CIMA members and registered students must report to CIMA anything which causes them reasonably to believe that another member or registered student may be guilty of misconduct. If Tim suspects that Charles or other CIMA students have or will use the cheat sheet, he is in the difficult position of having information that could be significant and being dutybound to report it. Information about making a report can be found online on the CIMA website.