Cpa values professional competence pdf basis. professional competence that is widely used in research (see Baumert and Kunter 2013) and that builds the basis of our studies as well. 30 Exploring the Program Modules . The American Institute of Certified Public Accountants (AICPA) also developed the CPA Core Competency Framework that provides set of skills based competencies needed by all students entering the – accounting profession. It is a hallmark of a profession that there is a voluntary assumption, by those who comprise it -- the members of the profession -- of ethical principles which Core Values and Competencies CPA Horizons 2025 asked participants to evaluate the profession’s core values and competencies established in the late 1990s in light of current and future trends. More specifically, it determines competencies that Greek companies demand from higher education[1] graduates and addresses any mismatches between the market's needs and the academic accounting/business curriculum through a survey in Greece. cpa ethical mindset --- Enabling competencies fall into five areas; future CPAs must develop all enabling competencies. Part 1: The CPA Competency Map Purpose – The purpose of this paper is to examine whether the accounting curriculum fits business demand. The CPA Practical Experience Competencies CPA Practical Experience Requirements CPA PRACTICAL COMPETENCY REQUIREMENTS | STUDENTS/CANDIDATES SIX COMPETENCY SUB-AREAS • Professional and ethical behaviour • Problem-Solving and Decision-Making CPA Enabling Competencies: Professional and Ethical Behaviour Questions Professional and Ethical Behaviour: The ability to act with honesty, integrity, credibility, self-confidence, and independence, while coping with ambiguity, conflicts of interest, and the need to protect the public interest. ca. To ensure an adherence to CPA ethics, the governing body of accounting, the AICPA, has established a written set of principles 1 outlining the major ethical responsibilities to which accountants should adhere in order to maintain their CPA licenses. In order to do so, it is important to be alert to situations that may threaten these fundamental principles. CPA PNG members have a responsibility to act in the public interest and comply with principles of integrity, objectivity, due care, confidentiality and professional behaviour. The research approach is quantitative in nature and the Professional Competence for Engagement Partners Responsible for Audits of Financial Statements (Revised). 3 . ACCA’s competencies provide assurance that, when you recruit 8 The CPA Enabling Competencies . Out of the 120 CPD units requirement, 80 CPD units are "flexible" - meaning they can be under any competence area of your choice. »Professionals need to be able to . It is not by accident that Competency 1 – Professional and Ethical Behaviour. 3 IES 4, Initial Professional Development—professional values, ethics, and attitudes, 2015 108 B. The Core Competency Framework defines a set of skills-based competencies needed by all students entering the accounting profession, regardless of the career path they choose. , 2021), cooperative learning (Delgado del Mar & Castrillo, 2015), case studies (Culpin & Scott, 2012), game-based learning (Mora et al. CPA Canada Feb 28, 2021 · PDF | Accounting Ethics Education: Teaching Virtues and Values gathers a diversity of contributions from invited, well-known experts. These competencies are listed in Appendix 1 to this Purpose of the CPA Competency Map The CPA Competency Map (or Competency Map) is the map for the Canadian CPA profession. A variety of terms exist in the literature to describe knowledge levels and behaviour. The attainment of professional competence requires the following, except A. , 2018), and project-oriented learning CPA Professional Level CPA Strategic Level Assessment at the CPA Foundation and Professional levels will be online, closed book examinations. To each of these five concepts, the CPA Code applies the criterion of whether a reasonable observer would conclude that a specific circumstance poses an unacceptable threat to a member’s or student’s CAP Vol. competencies are technical competence, professional skills and professional values, ethics and attitudes (Abbasi, 2014). 4 Competency domains: Newly qualified professional accountants 109 B. Mar 16, 2020 · This domain covers the competencies required to demonstrate the professional values, ethical behavior, and legal compliance essential to a sustainable business model. 3. Statement Of Guidance On Professional Competence: Annual Accounting Review M. a) CPAs can face complex situations where they may be in conflict with their professional values. Enabling Competencies •Acting Ethically and Demonstrating Professional May 16, 2021 · Before I dive into my examples, here are the five CPA values. 1 — PCC vol. 21 Section 5: The CPA Competency Map by Competency Area . Members are required to ensure that those performing professional services under their authority have adequate training and supervision. The CPA Board Examination is a means of determining the audit competence of the graduates in the area of Auditing Theory and Auditing Problems. They are pervasive to a CPA’s work environment and allow a CPA to function as a competent professional in an increasingly complex and demanding environment. know. 2 . These values (as defined in your provincial Code/Rules of Professional Conduct) are integrity, due care, objectivity, independence, professional competence, and confidentiality. Ethical lapses are harmful to individual CPAs, the profession, and Mar 31, 2022 · A common mistake I see in candidates is omitting the CPA values in the reports. A high standard of general education. 2 (“the Act”), and where necessary, explicit references to a member, professional service provider, candidate CPA Professional Level CPA Strategic Level Assessment at the CPA Foundation and Professional levels will be online, closed book examinations. Jun 7, 2022 · The competencies developed in the graduates in the form of technical competence, professional skills, and professional values, ethics, and attitudes would influence the graduates’ job performance. Compliance Geared Towards Competence of Accounting Educators. points: at entry to the CPa Professional Education Program (CPa PEP), in the core modules, and in the elective modules. on Accounting and Auditing ,1984 Model Rules of Professional Conduct American Bar Association. 2 No. 8. Experts serve as role models in recognizing and addressing ethical lapses in complex business situations. CPAs must develop a range of these competencies in accordance with four requirements: core, depth, breadth, and progression. exemplifies and enhances the reputation of the profession. cpa ethical mindset. Professional and effective training of professional and effective managers is one of the basic problems that its successful and effective performance in the organization requires a set of competencies, skills, abilities and special characteristics. In addition to two You must comply with the fundamental principles of integrity, objectivity, professional competence, due care, confidentiality and professional behaviour in all your dealings. 10 Profciency Levels . Attain and maintain professional knowledge and skill at the level required to ensure that a client or IMA MANAGEMENT ACCOUNTING COMPETENCY FRAMEWORK Management accounting is a profession encompassing accountants and financial professionals working inside organizations. The framework identifies minimum competencies in knowledge, skills, and values that new CPAs must demonstrate (a) Professional competence: the ability to perform roles in a professional context to a defined standard. Professional competence goes beyond knowledge of principles, standards, concepts, facts, and procedures; it is the integration and application of (a) technical competence, (b) professional skills, and (c) professional values, ethics, and attitudes. CM2. Competence is based on the qualification of CPAs; (b) Professional qualification: necessary professional knowledge, skills and professional values, ethics and attitudes to achieve competence. 2, no 1 (2003) COMPETENCY-BASED EDUCATION AND ASSESSMENT FOR THE ACCOUNTING PROFESSION 11 TABLE 1 Dimensions of competency — supporting research Competency dimension 1 Competencies as skills/ abilities alone Papers that use a competency definition closer to the first part of dimension Papers that use a competency Competence areas within professional values, ethics, and attitudes include ethical principles awell s as professional skepticism and professional judgment; competence areas within technical competence include financial accounting and reporting, taxation, and economics; and competence Professional Competence for Engagement Partners Responsible for Audits of Financial Statements (Revised). To help you better • professional competence and due care, • confidentiality, and • professional behaviour. Public accounting requirements in provincial jurisdictions with no diferentiated categories of Crosby is a CPA licensed in PA and OH, a Certified Treasury Professional, and a member of the IIA, AICPA, Ohio Society of CPAs, American Society for Training and Development, and the National Association of Women Business Owners. It was developed by the Board of Accountancy and Commission on Higher Education to improve qualification requirements in response to corporate scandals and reforms. In an ever-evolving regulatory environment, CPAs must commit themselves to lifelong learning and professional development. Apr 1, 2020 · PDF | Continuing Professional Development (CPD) is the latest trend in today's superior education. Jan 13, 2024 · The study explored the influence of accounting graduates’ competencies on their job performance and how continuing professional development (CPD) mediates such relationships. It profiles the competencies required of a CPA on the path to, and upon, certification. 5 Setting proficiency levels 110 C. CPA Competency Map – Part 2. Given this, Canadian CPAs may embark on global careers through reciprocal agreements with the world’s leading accounting professions. Jan 1, 2017 · The descriptive survey results showed that competency knowledge, skills and values were almost always used or applied by the professional accountants in their respective works regardless of According to IFAC. The CPA syllabus for Auditing Theory covers topics on an overview of auditing; the professional practice of accounting; the CPA's professional responsibilities; the audit the CPA Competency map at three key points: at entry to the CPA professional education program, in the core modules, and in the elective modules. 9 The CPA Technical Competencies . Further, recent Management Accounting Quarterly (Online Journal) Count Me In® ®(Podcast) IMA Statement of Ethical Professional Practice IMA Ethics SeriesDesign Thinking for the Accounting and Finance (Online Courses and Live Workshops) Ethics in the Digital Age (Online Course) Statements on Management Accounting IMA Educational Case Journal (IECJ®) (Online Nov 1, 2019 · In addition to objectivity, these principles are professional behaviour, integrity and due care, professional competence, and confidentiality. Professional competence goes beyond knowledge of principles, standards, concepts, facts, and procedures; it is the integration and application of learning outcomes for: (a) technical competence, (b) professional skills and (c) professional values ethics and attitudes. ” 12 . It is a hallmark of a profession that there is a voluntary assumption, by those who comprise it -- the members of the profession -- of ethical principles which • Professional Competence and Due Care – Sub Section 113: a. Defnition of public accounting. In addition to two Dec 15, 2022 · section a: international code of ethics for professional accountants (including international independence standards) 11 preface 15 part 1 – complying with the code, fundamental principles and conceptual framework 16 part 2 – professional accountants in business 35 part 3 – professional accountants in public practice 73 Mar 16, 2020 · This domain covers the competencies required to demonstrate the professional values, ethical behavior, and legal compliance essential to a sustainable business model. Enabling competencies reflect the personal attributes of being a CPA. Huge waste of time. Its purpose is to help educators understand the body of knowledge expected of candidates at each of these points, and how to apply the CPa Competency Map proficiency levels to that body of knowledge. Examples of each of the key areas of technical, competence, professional skills and professional values, ethics and attitudes are listed in Part 4 Table A of IES 8. CPA Enabling Competencies: Professional and Ethical Behaviour Questions Professional and Ethical Behaviour: The ability to act with honesty, integrity, credibility, self-confidence, and independence, while coping with ambiguity, conflicts of interest, and the need to protect the public interest. By the end of the term of practical experience, CPA students/candidates are required to develop a level of proficiency expected of a newly certified CPA for all five enabling competencies: • Acting Ethically and Demonstrating Professional Values These international standards focus on the professional knowledge, skills and values, ethics and attitudes that a professional accountant must demonstrate. Here are the CPA values you can write: competence, objectivity, due care, integrity, independence, professional behaviour and confidentiality. Practical experience requirements for public accounting. Gain insight into how we’re preparing the next generation of accounting professionals based on your feedback. These will be useful to you as most of the enabling competencies ask you to describe the CPA value that was most applicable to your situation. Should you have any questions, please contact cpaapplication@cpawsb. Competencies can be demonstrated by a person, and it can Part 1: The CPA Competency Map (Efiective anuary 223) The Information Contained in the CPA Competency Map The Competency Map defines the specific competencies developed during the CPA certification program, including both the professional education program component and practical experience component. The competencies are arranged under the following three pillars: Reference guide Business competencies Broad business environment in which accounting professionals work Accounting competencies Technical competencies of the profession that add value to business and contribute to a prosperous society Professional competencies Professional Mar 16, 2020 · This domain covers the competencies required to demonstrate the professional values, ethical behavior, and legal compliance essential to a sustainable business model. In conclusion, I want to leave you with a few examples to guide you with the writing process. This Code of Ethics for Professional Accountants (Code) in the Philippines is based on the International Code of Ethics for Professional Accountants developed by IFAC. at 10. Dec 15, 2014 · Preface: Applicable to All Members 2 • Any other body that regulates a member who performs professional services for an entity when the member or entity is subject to the rules and regulations of such regulatory body. • characteristics of a profession; • responsibility for compliance with the Rules ; • fundamental principles governing c onduct; • personal character and ethical conduct ; CPA MANITOBA CODE OF PROFESSIONAL CONDUCT PREAMBLE TO THE CPA CODE OF PROFESSIONAL CONDUCT 5 profession's concern to serve the public interest. Finally, it is expected that the continuing professional development that accounting graduates achieve will mediate the relationship between their Organisations can use ACCA’s competencies to complement their procedures and programmes because they: There are a number of ways in which employers can use ACCA’s Competency Framework (and Professional Quotients) to augment their operations and address key challenges. B. Download Rules of Professional Conduct Expertise plus behavioural attributes constitute professional competence, which when applied to competency fields results in professional services. These values (as Mar 18, 2024 · Professional Competence: A Lifelong Pursuit Technical proficiency is the foundation of every CPA's expertise, but the pursuit of knowledge doesn't end with certification. Professional and Ethical Standards CPAs are bound by standards and ethics which govern our behaviour. By the end of the term of practical experience, CPA students/candidates are required to develop a level of proficiency expected of a newly certified CPA for all five enabling competencies: • Acting Ethically and Demonstrating Professional Values Enabling competencies reflect the personal attributes of being a CPA. A professional accountant shall comply with the principle of professional competence and due care, which requires an accountant to: i. is the first enabling competency listed in the CPA Map. Public accounting requirements in provinces with diferentiated categories of public accounting registration. 6 . 2. values (Nixon, Marks Sep 24, 2020 · The guidelines to help the development of competencies for a job or profession. Identified threats need to be evaluated and managed, to ensure that they are either eliminated or reduced to an acceptable level. 0 “the path forward for our profession. »Through professional judgment and competence Apr 14, 2020 · This study explores the CPA perspective on accounting knowledge, skills and competence at selected private and public entities in Tanzania. 11 Section 3: The CPA Enabling Competencies . These competencies are listed in Appendix 1 to this of competency. As part of this process, the CMTF enlisted assistance from various constituents to inform them while considering how to evolve the future CPA Competency Map (see footnote 1). This document provides a mapping of the AICPA Core Competency Framework to the skills tested on the CPA Exam. It promotes a | Find, read and cite all the research you cpa - leading the way: competency map 2. CPA Ireland students at Strategic Level can tailor the qualification to their chosen career path. 0”). Enabling Competency 1: Professional and Ethical Behaviour. . The 3. Walker,1981 First Published in 1981 Routledge is an imprint of Taylor Francis an informa company International Statements, Guidelines Etc. 0 (“CM 2. This competency framework identifies and describes the professional competencies (professional values and attitudes, enabling competencies and technical competencies) that a CPA should demonstrate at the point of entry into the profession. Domain-specific knowledge—knowledge in the respective teaching domain—is A broad definition of each competency area, both technical and professional, is provided in the following paragraphs. The Advisory Panel carefully reviewed and further refined each value and competency based on this feedback. 8 The CPA Enabling Competencies . The Jun 30, 2013 · Continuing professional development (CPD) refers to the ongoing learning and development in order to keep abreast of the advances and changes in a profession and perform competently. 1. The Glossary to the IESs. Professional Competence . Mar 20, 2024 · CPA enabling competencies underpin the human skills and professional values that all future accountants should possess. It's expected that higher education providers' programs will pay attention to the fundamental ethical values of integrity, objectivity and confidentiality, as well as professional competence and due care. Assess, analyze and manage risk using appropriate frameworks, professional judgment and skepticism for effective business management. 7 The Institute adopts, and all registrants shall comply with, the Institute of Chartered Accountants of Saskatchewan Standards and Rules of Professional Conduct as approved by the Board and amended from time to time until such time as Rules of Professional Conduct are established by CPA Canada. The Competency Map will also form the basis for experience requirements which are set out in a separate document entitled behaviour, professional competence and the potential to accelerate progress and measure and enhance value. This CPA Code of Professional Conduct (the “CPA Code”) sets out general and specific duties for sound and fair financial and management reporting and business practices owed by all members, students or firms to clients, employers and the public generally The CPa Competency map (or Competency map) is the map for the CPa profession. According to the Code of Ethics, professional competence may be divided into two phases: attainment of professional competence and maintenance of professional competence. Enabling competencies fall into five areas; future CPAs must develop all enabling competencies. 3 . perform. 1. The competency framework identifies and describes the professional competencies (professional values and attitudes, enabling competencies and technical competencies) that an AGA should demonstrate at entry point to the profession. For clarity, the following definitions explain how they are used in this document: Professional Competence (The CPA MANITOBA CODE OF PROFESSIONAL CONDUCT PREAMBLE TO THE CPA CODE OF PROFESSIONAL CONDUCT 5 profession's concern to serve the public interest. including human skills/values and professional competencies . Aug 6, 2024 · The CPA code of ethics is instrumental in the accounting profession. The quest for competencies. (1996). 17 Section 4: Reading the CPA Competency Map by Competency Area . Apr 25, 2017 · PDF | On Apr 25, 2017, Stan Lester published Professional competence standards: guide to concepts and development | Find, read and cite all the research you need on ResearchGate activities. Professional Behaviour; Integrity and Due Care Core Values of a Firm Manager The Professional Accounting Firm Manager Shall, Depending on Individual Responsibilities: The accounting profession must adhere to high ethical and professional standards to maintain public trust. Seriously. IES 8, Professional Competence for Engagement Partners Responsible for Audits of Financial Statements (Revised) sets out the necessary competencies for an audit engagement partner. ” 6. Knowledge or Competence? Professional Competence: “Can you …?” »Defined by IFAC as "the ability to perform a role to a defined standard” »Competence “goes beyond knowledge …; it is the integration and application of (a) technical competence, (b) professional skills, and (c) professional values, ethics, and attitudes” Part 1 of the CPA Competency Map provides an overview of the enabling and technical competency areas. How is professional competence maintained? There are a number of ways that professional accountants maintain their professional competence. Within the IES, professional competence is the ability to perform a role to a defined standard. Below are the three competencies in this domain. CPA PRACTICAL COMPETENCY REQUIREMENTS | EMPLOYERS. 30 This domain covers the competencies required to demonstrate the professional values, ethical behavior, and legal compliance essential to a sustainable business model. Competence is a special tool for workforce planning and management. Appendix 2: Technical competency areas and learning outcomes and Appendix 3: Professional competency and learning outcomes provide detailed learning outcomes and content guidance schedules where applicable for both technical and professional competency areas which set out the (a) Professional competence: the ability to perform roles in a professional context to a defined standard. 30 maintenance of professional competencies among PAs. what the standards require. The CPA Code of Professional Conduct ("Code”) sets out the principles that guide members, firms and students on sound and fair financial and management reporting and business practices. 29 Section 6: Learning Outcomes by Module . In May 2004, The International Federation of Accountants (IFAC By the end of the term of practical experience, CPA students/candidates are required to develop a level of proficiency expected of a newly certified CPA for all five enabling competencies: • Acting Ethically and Demonstrating Professional Values These international standards focus on the professional knowledge, skills and values, ethics and attitudes that a professional accountant must demonstrate. PERT in general was awful to work with, IMO, but the enabling competency questions were ridiculous. 0 lays the foundation for the CPA certifcation program. With its “Revision Project” the IAESB has now stressed and adopted competency approach to accounting education which specifies “an outcomes-based approach in integrating technical competence, professional skills, and professional values, ethics, and attitudes. Professional Competence: »When developing and qualifying professional accountants and auditors, it’s not enough that they . The Registration Committee will assess an applicant’s competencies achieved both in terms of their training, experience and auditing CPD. This is achieved through ongoing professional development, dedication to personal prayer, continuous immersion in the Catholic faith, and collegial dialogue. 8 . While some competenciesare acquired during the PA education program, others are developed and mastered as PAs progress through their careers. Question 1: Acting Ethically and Demonstrating Professional Values *Max: 750 words a) CPAs can face complex situations where they may be in conflict with their professional values. In this regard, much Anti-Money Laundering and Anti-Terrorist Financing Guide (CPA Canada, 2022) Anti-money Laundering/Anti-Terrorist Financing Developments: Know Your Client Rules for CPAs (CPA Canada, 2021) Fraud and going concern: Closing the expectation gap in audit (ACCA, CA ANZ, AASB, CPA Canada, 2021) Illegal Acts: The External Auditor’s Responsibilities CPA members continuously pursue professional competence and divine wisdom, enabling them to exercise right judgment in their professional work. market at large culminated in the development of a competence framework for the professional qualifications of Kasneb. These are: (1) knowledge Jan 1, 2018 · The descriptive survey results showed that competency knowledge, skills and values were almost always used or applied by the professional accountants in their respective works regardless of Values Underlying Accreditation The CPA and its Accreditation Panel have reorganized the Accreditation Standards to reflect the priorities of accreditation in Canada and have developed overarching values to which all professional psychology programs should aspire. The PA professional competencies include seven competency domains that capture the breadth and complexity of modern PA practice. 3. This CPAFMA Code of Professional Conduct sets forth guidelines or standards for the professional responsible for the member, professional service provider, candidate, professional accounting firm, professional corporation or any other person registered in accordance with Part 3 of the Chartered Professional Accountants Act, SA 2014, c C-10. And then when you submit ALL of your PERT assessments for professional assessment at the end, they review it and fire back questions!!! AWFUL. APESB is an independent body established in 2006 as an initiative of CPA Australia and Chartered Accountants in Australia and New Zealand (CA ANZ). At the CPA Strategic Level the examinations will be open book. ” (IAESB (). A. Members maintain their professional skills and competence by keeping informed of, and complying with, developments in their professional standards. These international standards focus on the professional knowledge, skills and values, ethics and attitudes that a professional accountant must demonstrate. Its purpose is to help educators understand the body of knowledge expected of candidates at each of these points, and how to apply the CPA Competency map proficiency levels to that body of knowledge. Keywords: accounting competencies, accounting graduates, Catanduanes State University Background of the Study Competency refers to the combination of observable and measurable knowledge, skills, abilities, and personal attributes (University of Nebraska, 2019). Impl˙m˙nt˘tion Guid˙ Alfr˙d Bor onovo Bri n Fri˙drich Mich ˙l W˙lls COMPETENCY-BASED ACCOUNTING EDUCATION, TRAINING & CERTIFICATION Public Disclosure Authorized five competency areas in the appropriate sections below. Ibid. 1 SAICA’s 2015 mapping for the competency area Accounting and External Reporting at ITC, APC, and STP 119 7 | PROFESSIONAL COMPETENCE REQUIREMENTS FOR QUALIFIED AUDITORS In addition to a requirement to demonstrate that applicants have developed the required professional competence to be appointed as a qualified auditor, applicants are also required to maintain their professional competence through Continuing Professional Development CPA CODE OF PROFESSIONAL CONDUCT CPABC Code - June 2015 TABLE OF CONTENTS 1 competence and requiring due care, integrity and an objective state of mind. CPA Competency Map – Part 1. The document presents a Core Competency Framework for entry-level Certified Public Accountants (CPAs) in the Philippines. Adapted from: Parry, S. Nov 1, 2023 · The previous literature that uses active learning methodologies for the development of accounting professional competencies is very extensive, focusing on methodologies such as problem-based learning (Gil-Galván et al. Part 2 of the CPA Competency Map contains a variety of supplemental materials, including detailed technical competencies, learning outcomes, and knowledge lists and examples. International Ethics Standards Board for Accountants (IESBA; 2015), professional values, ethics, and attitudes can be summarised into one’s commitment to five main principles: integrity, objectivity, confidentiality, professional competence/due care, and professional behaviour. The values defined below provide a framework to which all the Standards are An understanding of ethical and professional values and attitudes is an important element in the development of accounting professionals. Their role involves partnering in management decision making, devising planning and performance management systems, and providing expertise in financial Maintaining professional competence allows individuals to continue to learn throughout their career, to develop their technical skills, and to keep pace with accountancy changes and innovations. The framework defines the knowledge, skills and attributes needed for people within an Nov 28, 2024 · This study examines how the accounting curriculum affects the professional values, ethics, and atti- tudes of students, considering Ghana ’ s cultural and educational context. 1 . Nevertheless, to date, the discourse is limited within the scholarship of The IESs further explain that professional competence “goes beyond knowledge of principles, standards, concepts, facts and procedures; it is the integration and application of (a) technical competence, (b) professional skills and (c) professional values, ethics, and attitudes. A competence framework is a structure that sets out and defines each individual competency required by persons working in an organisation. By analysing Competence Area A (Technical Competence) - 30 CPD Units; Competence Area B (Professional Skills) - 5 CPD Units; Competence Area C (Professional Values, Ethics and Attitudes) - 5 CPD Units; 2. it profiles the competencies required of a CPa on the path to, and upon, certification. Professional accountants refer to persons who areCertified Public Accountants (CPA) and who hold a valid certificate issued by the Board of B. Ethical behaviour. their roles competently, to the level expected by the public, clients, and employers. On behalf of CPA Canada and the CPA provincial bodies, the Competency Map Task Force (CMTF) is updating the CPA Competency Map to version 2. These are the essential skills of ethical behaviour, decision-making, problem-solving, communication and leadership. qfpsbuq tyfa yueol non ijy goewj uedb wllmm qulsz ycvbm