Accountancy Code of Ethics

Ethical behavior is inherent in the practice of accounting due to responsibilities the profession has toward serving clients, the public, and fellow practitioners. This ethical behavior is reflected in the code of conduct in various accountancy professional organizations. Accordingly, ethical behavior is expected of accountancy students consistent with that of a practicing accountant, which we expect our students to become. As a result, student behavior that is not consistent with high ethical standards will be grounds for expulsion from the Program.

Examples of behavior that would be grounds for expulsion include the following. This list is not intended to be all-inclusive:

  • Cheating on an examination or other academic endeavor.
  • Attempts to obtain instructional materials (test banks,
    instructor’s manuals, etc.) not made available to other students.

    Students should be aware that all major publishers
    have assigned a representative to UIS to assist faculty in obtaining
    instructional materials. These representatives are constantly dealing
    directly with UIS faculty and staff. All requests for instructional
    materials must be approved by the representative before they are
  • Plagiarism
    To plagiarize is to present, steal,
    or pass off the ideas, invention, or words of another as one’s own.
    Plagiarism usually takes one of the following forms and is done
    without proper acknowledgement: the inclusion of another person’s
    writing in one’s own essay, paraphrasing another person’s work,
    presentation of another person’s original theories or views, or
    fabrication of referenced information. Students should be aware
    that there are now accurate electronic means for faculty to determine
    whether or not plagiarism has occurred, including plagiarism from
    the Web or from student peers.

Other grounds for dismissal from the Program would include violations of the UIS Student Disciplinary Code published each year in the UIS Student Handbook. The Department of Accountancy reserves the right to expel any student found guilty of academic dishonesty or any other violation of the UIS Student Disciplinary Code from the Department.

Students are expected to display appropriate courtesy to all involved in class sessions. Courteous behavior specifically entails communicating in a manner that respects, and is sensitive to the cultural, racial, sexual and other individual differences in the class

The Department of Accountancy will strictly enforce this Code of Ethics.