在CMA考試中協(xié)會是不允許考生作弊的，那你知道什么是作弊行為嗎？IMA協(xié)會對此有明文規(guī)定的，那是怎樣的呢？小編給你說說！

作弊包括但不限于以下行為：在考試中抄襲其他考生答案，在考試中使用和攜帶未經(jīng)授權(quán)和允許的個人物品及學(xué)習(xí)資料，在考試中幫助其他考生作弊，將考試資料帶出考場，與他人分享考試試題。


Specific examples of cheating include, but are not limited to, the following:具體作弊行為包括但不限于：

Sharing and discussing questions that appeared on the exam on social media forums including, but not limited to, Facebook,LinkedIn,WhatsApp,WeChat,and Snapchat.

在社交平臺上，包括但不限于Facebook,LinkedIn,WhatsApp,WeChat,和Snapchat等平臺，分享和討論考試試題。

Bringing into the test room unauthorized personal items such as outerwear,hats,food,drinks,purses,briefcases,notebooks,

pagers, watches, cell phones, recording devices, and photographic equipment .

將未經(jīng)授權(quán)和允許的個人物品帶入考場，例如外套，帽子，食品，飲料，錢包，公文包，筆記本，尋呼機(jī)，手表，手機(jī)，錄音機(jī)，及攝影。

攝像設(shè)備等。

Bringing into the test room unauthorized study material,such as written notes, published materials, and other testing aids in any forma

將未經(jīng)授權(quán)和允許的學(xué)習(xí)資料帶入考場，例如手寫筆記，出版材料，和其他形式的有助于考試的材料。

Taking photographs of the exam questions during the exam.

在考試中對考題進(jìn)行拍照。

Memorizing exam questions and sharing those questions with any party, including review course providers or other candidates.

記憶考題并與各方分享考題，包括和培訓(xùn)機(jī)構(gòu)或其他考生透露考題。

The ICMA Board of Regents will make a final determination as to expulsion from the certification program .

美國管理會計師協(xié)會的評議會對是否將作弊考生從CMA認(rèn)證項目中開除有zui終決定權(quán)。

For those already certified by ICMA, the subsequent discovery of cheating will be considered a violation of the IMA Statement of Ethical Professional Practice and will result in revocation of the CMA certificate and expulsion from IMA.

對于已經(jīng)通過認(rèn)證的持證人員，如果在未來發(fā)現(xiàn)其曾有作弊行為，也將被視為違反了美國管理會計師協(xié)會《職業(yè)道德守則公告》，并撤銷其CMA證書，從美國管理會計師協(xié)會除名。