加拿大注册会计师CGA Canada Examination Policy (Excerpt from Student

　　CGA Canada Examination Policy:
　　Allowable Exam Room Materials

　　All necessary stationery will be provided. Students must supply their own pen, pencil, ruler, eraser, flowchart template, and calculator. No other mechanical, electronic, or other type of aid or material is permitted in the examination room. Any student who violates the examination regulations, and does not give credible explanation of the circumstances, which led to the violation, will automatically be awarded a zero on the exam and may be required to withdraw from the CGA Program.
 

　　Students writing Taxation 1 or Taxation 2 examinations will be allowed to bring into the examination room a copy of the Income Tax Act, which may be annotated and in which text may be underlined and highlighted. The Research Methodology examination is an open-book exam and students may bring into the examination room a copy of the course textbook (i.e., Business Research Methods, 10thed, Cooper)
 

　　Students may not insert or affix any original or photocopied pages from any source, including other textbooks, lesson notes, prior or practice examinations, assignments, marker comment sheets, lecturer handouts, etc.
 

　　1. Annotations on permanent pages of the Act may be written in pencil or pen in the student’s own handwriting, and may include:

　　notes drawn from prior examinations, assignments or marker comment sheets

　　tips and hints suggested by markers, lecturers, and/or reviewers

　　notes drawn from textbook or lesson notes

　　notes drawn from Income Tax Bulletins or other course materials

　　cross-reference notations to lesson notes, textbook, Income Tax Bulletins or other course materials

　　2. The Act may be tabbed with standard index sized tabs, or with post-it notes. Students using post-it notes for indexing may use none larger than 2.75 cm x 5 cm 1-1/2” x 2”. Larger post-it notes, or post-it notes used for any other purposes, are considered page additions and are not permitted. Only one (1) index tab, or post-it note per page is allowed. Only one index tab or post-it note per page is allowed.
 

　　Multiple tabs, or multiple post-it notes on a page, will be considered a violation of Allowable Examination Room Materials.
 

　　Students writing the CM1 and a partner degree examinations may bring into the examination room an English-English dictionary, or thesaurus (or a single-bound combination of both), or a translation dictionary.
 

　　Any of these aids must be paper-based, and they may be highlighted, underlined, cross-referenced, tabbed or indexed on the permanent pages; however, they may not contain study notes, lesson notes or any loose papers.
 

　　Calculators, which comply with the Association’s standards, are non-printing and silent, with no more than one line of display, and no alpha keys. Complete list of allowed functions can be found in the Course Component section of this Handbook.