A high school student has won online praise for outsmarting his teacher with an ingenious plan he put into practice during an accounting exam.

Teacher Reb Beatty explained how he failed to specify the exact size of ‘cheat sheets’ students were allowed to bring to an exam and one individual took full advantage.

While Mr Beatty meant a 3x5 inch card, student Elijah Bowen stretched the rules by bringing in an enormous sheet that measured 3×5 feet in length.