Apply Kant’s theory of universalizing the principle to cheating on the CPA exam.
According to Kant's philosophical approach, it is harmful to cheat on an exam because you don't enjoy the course and don't think you'll get much out of it. According to Kant's view, an action is only lawful if deemed logical when applied universally. Cheating on a test would be frowned upon by the vast majority of people and violate the maxim's rule. It is not acceptable, regardless of an individual's motivation, because tests were designed to assess comprehension of a subject concerning a particular course.
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