Study Zone

That cheating heart

How well behaved are accountancy students in the exam hall? We asked the bodies

Thousands of GCSE and A level students were caught cheating in their exams last year, with many smuggling mobile phones into exam halls.
Ofqual, the exams regulator, revealed some 4,415 penalties were issued to exam candidates last summer, a rise of 6 per cent. Even 88 exam invigilators were caught ‘helping’ students to cheat.
The most common misdemeanour was the unauthorised bringing of material to the exam desk – a phone, calculator, notes and MP3 player.
Interestingly there was also a 5 per cent increase in disruptive behaviour during the exams and a rise in candidates writing offensive material on their papers.
This news, as always, got PQ thinking. Has there been an increase in cheating at accountancy exams? We asked the bodies, they took it very seriously and here is what they had to say.

1) Have you seen an increase in the number of candidates trying to ‘improve’ their chances in the exam hall?
AAT: Typically we have few instances of examination malpractice per year, compared to our total student population. In fact we saw a small decrease at the last sitting. It is of course too early to say whether this is the start of a downward trend, or on the other hand if it masks a rise in some new form of cheating we’re not yet aware of. However, the advent of computer-based assessments provides many safeguards to traditional methods that we have historically seen students use to improve their chances in the exam hall.
ACCA: While ACCA collects these figures, we do not normally disclose them. It should be noted that the total cases represent a tiny proportion of those students sitting exams and that they also cover a multitude of issues and will reflect students who have been reported for breaching any ACCA regulation. It may be things such as opening their booklets before the start time, candidates leaving the hall before the end of the exam, etc. Not all cases reported relate to direct cheating in an exam.
CIMA: There has been no discernable rise in the numbers of students caught cheating in CIMA exams in recent exam sessions. The number of students caught cheating in each exam session is very low.
CIPFA: We have no cheats in the last three years.
ICAEW: To quote from our regulations co-ordinator: “I have looked back at the cases that I have which is no more than 5 over the last three years. These were where candidates had taken in their own paper and written on this rather than the paper supplied, and one who continued to write on his script and would not stop even when told to by the invigilators.”
ICAS: We have not seen any increase in the number of candidates trying to ‘improve’ their chances in the exam hall.

2) What is your policy on mobile phones and MP3 players?
AAT: Mobiles and MP3 players should be turned off and out of reach of the candidates. Any instances where a student is caught in possession of either or both of these items within an exam will be investigated as exam malpractice under our disciplinary regulations for members.
ACCA: ACCA has a set of instructions given in the Exam Attendance Document, which is sent to students prior to their exams. This outlines the items they are permitted to take to their desks. Any item found on a student’s desk that is not on this list would be considered a breach of regulations and should be reported – MP3 players would be in this category. There is a separate paragraph within the notes on mobile phones, which states: “Mobile phones or pagers should be switched off at all times in the exam hall and are not permitted to be taken to your desk under any circumstances.”
CIMA: All mobile phones must be switched off on entering the exam room and left in the student’s bag at the rear of the room. Students should not have a mobile phone or MP3 player on them when sitting an exam.
CIPFA They should be switched off and left in a bag at the back of the exam hall
ICAEW: Our policy is that mobile phones must be switched off and kept in the candidates’ bag, which is to be stored away from the exam desk (usually at the back of the exam hall).
ICAS: All electronic devices such as phones, PDAs and iPods must be switched off during exam periods and placed in plastic wallets under the desk.

3) What is your policy on disruptive behaviour in the exam hall?
AAT: The AAT does not condone any disruptive behaviour in the exam hall. This is made explicit to all candidates before they arrive at the exam hall and reiterated by the Chief Invigilator before the exam begins. Any student who is disruptive despite these warnings is therefore subject to disciplinary proceedings in accordance with our disciplinary regulations for members.
ACCA: This section below is taken from ACCA’s website, under the title of Misconduct in an Examination http://www.accaglobal.com/students/rules/exam_conduct
a. The Supervisor is empowered to discontinue the examination of a registered student suspected of misconduct and require him or her to leave the examination room.
b. B.A registered student found guilty of contravening an examination regulation may be disqualified from any examinations for a specified period, removed from the student register, and/or be liable to such other penalty as the Disciplinary Committee may determine. A registered student found guilty of a breach of the examination regulations will normally be removed from the register.
c. Publicity will always be given to Disciplinary Committee’s decision and in all but exceptional circumstances the registered student will be named. ACCA reserves the right to withhold the results of a registered student’s examination while a complaint against him or her is under investigation or consideration.
d. The examination regulations and disciplinary procedures also apply to registered students sitting examinations for internally-examined courses.
CIMA: If for any reason a student displays disruptive behaviour or refuses to obey the invigilator, they would be reported to the examinations and assessment oversight board and disciplinary action will be considered by the board. This is the procedure for any contravention of CIMA’s exam rules and regulations.
CIPFA: It is not tolerated, the student will be removed.
ICAEW: Candidates sign up to the ICAEW regulations when they register as a student, and agree to abide by the rules of assignment, among other things. If there is a serious disturbance the chief invigilator will be expected to deal with it as they see fit at the venue, and especially to avoid disruption to other candidates. There is a clear instruction to inform the institute staff immediately of any misconduct of this type.
ICAS: Invigilators will ask the candidates to leave the exam hall.

4) What is your policy if candidates refuse to obey the invigilator (ie stop writing!)
AAT: The matter would be investigated under our disciplinary procedure and the result would be withheld pending the outcome of the investigation.
ACCA: See above.
CIMA: See above.
CIPFA: Again this is not tolerated and the student will be removed.
ICAEW: The policy is to ensure the candidate is clear about the instruction but if the behaviour continues, to inform the candidate that the behaviour is considered to be misconduct and may be reported to the assessement committee. The chief invigilator will note the occurrence in the hall report. Depending on the behaviou, the candidate will receive a warning letter from the institute at the first occurrence and be reprted to the committee if it happens again or if the candidate reacts unreasonably in the view of the invigilator. This can results in the paper not being marked and a zero result being awarded.
ICAS: They will be reported to the exam panel. In the example provided, the invigilator would make a note of where the candidate had reached when they told them to stop writing and advise the markers.

5) If a candidate has a bad experience on exam day do you have clear procedures to seek redress?
AAT: Oh yes, candidates in this position simply need to inform us by the end of the month in which they did the exam, providing as much relevant evidence as they can. The script will then, if we decide the circumstances warrant, be given special consideration by the chief assessor for the unit.
ACCA: Yes we do and this can be found on our website: http://www.accaglobal.com/students/exams/special
We state clearly that “each and every request is dealt with on an individual basis by our experienced team, focused on ensuring that no candidate is disadvantaged during the exam process.” This information can also be found on page 21 of ACCA’s Post Registration Handbook.
CIMA: The appeals working party, a sub-group of the examinations and assessment oversight board meets approximately one month after the exams to assess applications for mitigating circumstances. This includes incidents on the day of the exam/problems at the exam centre as well as other indispositions that candidates may experience.
CIPFA: A student can apply for special considerations and depending on their provisional exam result may be considered by the exam panel (results).
ICAEW: We call this type of problem ‘spevcial consideration’ and have all the relevant and appropriate information available on the internet. Candidates are informed at the time of application of the procedures; updated special consideration notes are available online.
ICAS: Depends on the bad experience – eg if noise outside exam hall then candidate would be given extra time and the exam panel informed. If candidate was ill, they could apply for a cancellation of attempt.

6) If I have bad hayfever/cold would this be taken into account at the marking process?
AAT: Each request for special consideration is assessed independently and on its own merits. We have not experienced such a request to date, and would think it highly unlikely that, as a genera rule, either of these two circumstances would warrant special consideration of a script, notwithstanding the individual circumstances of the student. However, all our students have the opportunity to resit their exam if they fail.
ACCA: As stated above: “Each and every request is dealt with on an individual basis by our experienced team, focused on ensuring that no candidate is disadvantaged during the exam process.” As above, this information can also be found on page 21 of the ACCA’s Post Registration Handbook.
CIMA: Overall CIMA does not accept challenges from students on grounds of the academic judgement of our markers. However, if a student believes that their performance in the exam has been compromised due to, for example, illness, or some
other factor, they can write to the appeals working party (described above) for their circumstances to be considered.
CIPFA: Students can apply for special considerations and depending on their provisional exam result may be considered by the examination panel (results).
ICAEW: The answer to this depends on the severity of the condition and when it started. Candidates cannot be compensated for an illness that was apparent long before the exam days if they knew that this temporary illness would impact on their performance; they would be expected to defer their sitting until the condition improved. If, however, the condition came on suddenly during the exam day. Special considerayion might be given appropriate medical evidence could be provided. The ICAEW does not make any decisions on special arrangements or special consideration awards without proper medical direction.
ICAS: If candidates are too unwell to sit and supply appropriate medical evidence, they can cancel the attempt.

7) On release of the exam results do you have a clear appeals system?
AAT : Yes we do, our appeals system is publicised to candidates via out magazine; the notes to the results letter also give the appeals address, and there’s a link in the results email.
ACCA: Yes we do and the details for this can be found on our website at the following address: http://www.accaglobal.com/students/faqs/exam_esults
This is a Q&A section, which details the following:
What can I do if I think that my results are incorrect?
ACCA has a range of procedures in place to ensure that the exam results issued are robust. However, if you do not feel that your results reflects your performance, you may request an administrative review in the following circumstances:
• you believe ACCA’s procedures have not been properly applied in arriving at your mark.
• You were present at the exam but have been issued an absent attendance.
• You were absent at the exam but have been issued a results.
Forms for requesting an administrative review can be found in Student Accountant magazine and on the ACCA website. Please send your completed form to: Examination Operations services, ACCA, @ Central Quay, 89 Hydepark Street, Glasgow G3 8BW.
Can I appeal against my exam results?
Students cannot appeal against the academic judgement of the marker, However if on receipt of your administrative review you believe that ACCA did not apply its procedures properly, you may appeal to ACCA’s Exam Appeals Committee. A fee is payable for this service.
• CAT – Introductory, Intermediate and Advanced Level (per paper) - £40
• ACCA Qualification Knowledge Module (per paper) - £40
• ACCA Qualification Skills Module (per paper) - £45
• ACCA Qualifications Professional Level (per paper) - £50
To do this, students should submit their appeals in writing to the head of examinations at ACCA, 2 Central Quay, 89 Hydepark Street, Glasgow G3 8BW, UK
Appeals need to be sent within eight working days of the issue of an administrative review by ACCA. The appeal will then be forwarded to the Committee for consideration. The fee payable for this service is the same as the fee for the administrative review service as outlined above
CIMA: CIMA has a clear exam review procedure for students wishing to gain feedback on their scripts, and it is stated that as part of that review process (which involves the script being checked) in the very unlikely event of an error being found in the marking, the script in question will be referred to the examinations & assessment oversight board for consideration.
CIPFA: yes at www.cipfa.org.uk/students/current/appeals.cfm. If you feel the marks are incorrect you can purchase a mark sheet to see where marks were awarded, or purchase a script feedback for written indepth feedback.
ICAEW: Candidates receive the nites with their results’ letter so they are clear about the routes open to then to query a result.
ICAS: Candidates may apply for a procedural review to ensure that the administration of their mark was carried out correctly. The ICAS marking system ensures that every paper is already marked at least twice and by different markers.

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