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Wharton officials released a statement on Friday revealing that three current and past students' scores for the Graduate Management Admissions Test were cancelled last week because of cheating.

"We are in the process of investigating the matter and, after we have completed our review of the facts, appropriate action will be taken in accordance with our policies," said Anjani Jain, vice dean of Wharton Graduate Division.

"The Wharton School takes ethical matters very seriously and will continue to work to ensure that our students meet the highest ethical standards," he added.

The three students are part of a group of 84 test takers whose scores were canceled last week because they may have posted or viewed live exam questions on the Web site Scoretop.com.

According to The Wall Street Journal, representatives at the business schools of Yale, Harvard, Columbia, Dartmouth and the Massachusetts Institute of Technology said they had not enrolled any students whose scores were cancelled.

The Graduate Management Admissions Council, which represents the business schools and oversees the GMAT, obtained a federal court order that shut down Scoretop.com in June. The Web site had been selling exam questions to its estimated five to six thousand subscribers.

The council decided to cancel the scores of students who "either posted live test questions on the site or communicated on the site that they had seen questions on the test that were previously on Scoretop," said Bob Ludwig, a spokesman for GMAC.

Of the 84 test takers, 12 posted test questions to the Web site and the remaining 72 wrote messages on the Web site about questions they saw both on the test and the site.

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