Malpractice includes, but is not limited to: – attempting to cheat in any way, including using notes of any kind from any source.– helping another candidate to cheat.– impersonating another candidate or having another candidate impersonate you.– copying the work of another candidate. – disrupting the test in any way. – reproducing any part of the test in any medium. – attempting to alter the data on the Test Report Form.
When we use, "But not limited to", we are just saying that the list doesn't include everything in the set, which in this case is "Malpractice". Often used in legal terms or when describing rules, it simply means that you something not on the list can still be in the set, and it's up to common sense and reasonability to decide if it will be.