In terms of plagiarism, which statement is most accurate according to CFA Institute Standards?

The most accurate statement regarding plagiarism according to CFA Institute Standards is that it applies to both written communications and oral communications. This is important because plagiarism is not limited to just the written word; it encompasses any instance where a person presents someone else's work, ideas, or expressions as their own, regardless of the medium. This broad definition ensures that integrity is upheld across all types of communications, including verbal discussions, presentations, and documentation.

Understanding this concept is crucial in maintaining ethical standards in the finance profession, where transparent communication is vital. By recognizing that all forms of expression are subject to the same ethical standards, professionals can better navigate situations that require proper attribution and acknowledgment of others' contributions. This focus on integrity is a fundamental aspect of the CFA Institute's ethical guidelines.