Post-Approval Guidance
Values, Collaboration and Dishonesty

CASB's mission is to prepare CA students to be leading members of the CA profession. However, being a CA is more than just having the technical competencies of the profession. The pervasive qualities and skills of the CA profession include ethical behaviour and professionalism. It is this vital relationship between technical skills and ethical behaviour that makes the CA profession so unique.

Students are encouraged to familiarize themselves with the following issues, which are excerpts from the Student Resource Guide.

Click here for a summary of plagiarism investigations in 2011-12.

Click here to launch our academic honesty tutorial.

Ethical Behaviour and Professionalism

CASB students are bound by the same Rules of Professional Conduct that govern a practicing CA in their province. As a reminder of your commitment to uphold the trust and integrity of the CA profession, you will be required to sign a training contract, which contains the following CASB Honour Pledge, at the beginning of Module 1.

The Honour Pledge

I commit myself to respect and uphold the high professional values and rigorous standards of the CA profession in all of my decisions and actions in the CASB program,

I will be honest in all of my learning endeavours, both large and small, and

I will conduct myself honourably, as a responsible member of the CASB learning community, as we work together to develop the professional values and competencies of our chosen profession.


You are expected to approach all tasks and assignments in the CASB program with the same level of integrity and professionalism as you would a task or assignment in your employment. Dishonesty is not tolerated in the CASB program. For information, see Appendix A: Dishonesty in the CASB Program .

Compliance with your Provincial Institute's Rules of Professional Conduct includes taking care to avoid unconstructive criticism of a Chartered Accountant when dealing with concerns regarding a facilitator. For more information about your province's Rules of Professional Conduct, please contact your Provincial Institute of Chartered Accountants.

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Collaboration in Learning

Collaboration is encouraged in the CASB program as a tool to maximize learning. CASB defines collaboration in this context as an active process of working cooperatively to create knowledge, with a balanced relationship among the collaborators.

There are three common collaborative learning support vehicles available to CASB students:

  1. CASB facilitator-hosted online chat sessions
  2. Employer-hosted mentoring arrangements
  3. Peer-to-peer mutual support

By working together, students can better understand the situations and issues encountered in the course of their studies. The process of collaboration can help ensure that students have a deeper understanding of module material through active knowledge sharing - including working together to research or discuss an assignment, discussing topics before starting to work on a task, and working together to identify potential resources for research before starting to compose the task response.

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Composing an Individual Response

CASB requires that each individual student compose his or her own answers to module tasks (unless otherwise noted for a particular task). CASB defines composition in this context as the act of constructing or creating an original piece of writing or numerical calculation.

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Dishonesty in the CASB Program

Dishonesty includes plagiarism, the enabling of plagiarism, theft of another or former student's work, or unethical behaviour such as lying or cheating. CASB does not tolerate dishonesty. A student found guilty of dishonesty in the CASB program will face severe penalties, ranging from a letter of reprimand, to a suspension, to lodging of a complaint with the Provincial Institute's professional conduct committee.

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