What is the plagarism policy when it comes to financial reporting?

To avoid plagiarism in preparing research reports or conclusions of analysis, membersand candidates should take the following steps:

■ Maintain copies: Keep copies of all research reports, articles containingresearch ideas, material with new statistical methodologies, and other materialsthat were relied on in preparing the research report.

■ Attribute quotations: Attribute to their sources any direct quotations, includingprojections, tables, statistics, model/product ideas, and new methodologies prepared by persons other than recognized financial and statistical reporting

■ Attribute summaries: Attribute to their sources any paraphrases or summariesof material prepared by others. For example, to support his analysis of Brown Company’s competitive position, the author of a research report on Brown might summarize another analyst’s report on Brown’s chief competitor, but theauthor of the Brown report must acknowledge in his own report the reliance on the other analyst’s report.