1. Using the AICPA’s Pre-certification competency framework at
(Links to an external site.)
look at the specific skills listed under each of the three broad categories; Technical Skills, Broad Business Skills, and Personal Skills.
2. From all of the skills:
Choose two of the skills you do well and write why you think you are adept at these skills; and
Choose two of the skills which you need to improve and write how you will improve these skills.
The competencies are arranged under the following three pillars:
Broad business environment in which
accounting professionals work
Technical competencies of the profession
that add value to business and contribute
to a prosperous society
relate to the skills, attitudes
and behaviors of accounting
Please see the other side for details about these three pillars
The AICPA Pre-certification
Core Competency Framework
The Framework was developed by educators and accounting professionals to define a set
of skills-based competencies students entering the accounting profession need, regardless
of their chosen career path (public/industry/government/not-for-profit), or for the specific
accounting services they’ll eventually perform. Due to the rapidly changing accounting
profession, the framework focuses on critical skills instead of traditional subject-content
areas or accounting services. Although knowledge requirements will change with time,
the core set of competencies the framework identifies will have long-term value and will
support a variety of career opportunities for future CPAs.
How this guide can help you
Know the relevant topics you can
incorporate into your curriculum.
Acquire the areas of knowledge through
your accounting coursework that will
prepare you for the accounting profession.
Gain insight into how we’re preparing
the next generation of accounting
professionals based on your feedback.
Objectively identify, analyze and evaluate data and
information for effective strategic planning, implementation,
Global and industry perspectives
Identify the unique global and industry factors, and analyze
the related risks and opportunities and their impact on an
Process and research management
Identify concepts and techniques for business planning,
operations and evaluation processes, as well as resource
management, and consider how they are used in an
Understand the legal and regulatory environments
affecting an organization and their effects on an
organization’s operations, internal controls and enterprise
risk management. Recognize an organization’s social and
Identify and respond to the needs of clients and customers,
and understand how relevant changes in the environment
and marketplace have an impact on the organization.
Risk assessment, analysis and management
Assess, analyze and manage risk using appropriate
frameworks, professional judgment and skepticism for
effective business management.
Measurement analysis and interpretation
Identify and apply appropriate, reliable and verifiable
measurements to analyze data for a given purpose and
Identify the appropriate content and communicate
clearly and objectively to the intended audience the work
performed and the results as governed by professional
standards, required by law or dictated by the business
Identify, access and apply relevant professional frameworks,
standards and guidance, as well as other information for
analysis and to make informed decisions.
System and process management
Identify the appropriate businesses processes and
system(s), related frameworks and controls to assist in
the design and use of systems for efficient and effective
Technology and tools
Identify and utilize relevant technology and tools to analyze
data, efficiently and effectively perform assigned tasks as
well as support other competencies.
Behave in a manner bound by ethical principles for the
protection of society, including upholding the AICPA Code
of Professional Conduct.
Practice in a manner that is consistent with the character
and high standards set by the AICPA and the accounting
profession. Demonstrate a work ethic and respect for
diversity, as well as a commitment to continuously acquire
new personal and professional skills and knowledge.
Objectively identify and critically assess issues and use
professional judgment to develop appropriate decision models,
identify and analyze the costs and benefits of alternative
courses of action and recommend optimal solutions.
Work productively with diverse individuals in a variety
of roles, with multiple interests in outcome to achieve
acceptable and optimal results.
Know and apply models of leadership to influence,
inspire and motivate diverse individuals and groups.
Develop attitudes and behaviors that recognize diversity
and promote inclusion, and optimize individual and
Actively listen and effectively deliver information in multiple
formats tailored to the intended audience.
Plan and manage individual and team work flow through
effective utilization of time and other resources to
Professors: To learn more about award-winning accounting curricula designed
to encourage and expand the knowledge of young accounting students, please
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