Appearance of cheating

This CPA Prep Tip concerns the appearance of cheating.

We are not going to lecture you about the unethical practice of cheating. We expect that, as a professional, you will maintain the high ethical standards of professional accountants.

Our objective is to warn you about the consequences to CPA candidates of merely appearing to cheat on the CPA exam. Prometric proctors are trained, as a part of their control process, to prevent any cheating during the CPA examination. Consequently, it is imperative that you do not bring any study notes to your exam seat. If the proctors discover notes, you may be accused of cheating. Be sure to check your pockets and/or purses before entering the exam site.

Also, do not let your eyes wander during the exam. You may appear to be looking at someone else’s exam computer screen even though you are merely staring blankly. Focus on your own exam.

You do not want to be accused of cheating on the CPA exam. If you are accused, you will be asked to leave, your exam scores will be canceled, and you may be barred from taking future CPA exams.