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Study Zone

CIMA updates exam Ts & Cs

Tanya Barman explains changes to CIMA’s exam rules and regs

March 2017

The start of the year brought changes for CIMA students, as on 1 January 2017 our updated Exam Scheduling Terms and Conditions came into force. These apply to all exams booked and scheduled on or after
1 January 2017.
What is this change about?
High standards, ethics and honesty are a top priority at CIMA. This applies to all areas, including our exams. Our terms and conditions have therefore been updated to be as clear as possible and fair to everyone. We wanted to make sure that there are no grey areas when it comes to taking our exams. These are the parts that have been updated:
• Calculator guidance.
• Rules around exam confidentially.
• Access to your exam results – i.e. what types of behaviours may jeopardise students receiving their exam results.
• Challenges to exam results.

Why we have made the update:
New technologies and social media platforms are great tools for learning, especially for study groups. However, education providers all around the globe have noticed that this also creates the potential for a small minority of students to find new ways to attempt to cheat and game the exam system. While CIMA does encourage self-directed study groups to provide peer support outside the classroom there are clear rules about what information students can and should not share.
CIMA is committed to upholding the highest ethical and professional standards to maintain public confidence in management accounting. Accountants, like so many other professions, act according to a professional code. Once students have successfully passed their exams and gained their CGMA designation they are also committed to CIMA’s Code of Ethics. It is based on five fundamental principles: objectivity; professional competence and due care; confidentiality; professional behaviour; and integrity. And this means being straightforward and honest in all professional and business relationships. The code is also globally recognized and offers a framework for ethical decision making.
However, even before becoming a member CIMA students are already obliged to understand the importance of acting ethically and with integrity. This, of course, includes acting honestly when taking exams and according to the rules that apply.
To raise student awareness around ethical and unethical behaviour, and their obligations to uphold the code, we are launching a number of online resources over the coming months on CIMAconnect, Facebook and Instagram. These include guidance on using social media as part of students’ learning and exam preparation. There will also be articles and blogs as well as real-life student case studies from around the world highlighting the likely consequences of engaging in unethical practices.
• Tanya Barman is Head of Ethics at CIMA

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