The AICPA said the competencies are relevant for all career areas such as public, industry, government or not-for-profit and all accounting services
The Framework organized these competencies into three areas. These are technical competencies specific to the accounting profession; organizational competencies, broad, cross-disciplinary integration competencies that relate to the environment in which accountants work; and leadership competencies which are needed skills, attitudes and behaviors.
This document is an update to the AICPA’s previous Pre-Certification Core Competencies Framework. Sharon L. Levin, CPA, CFE, co-chair of the working group of AICPA and American Accounting Association staff members, said in a prepared statement, “students planning to take the CPA Exam can use this resource as a checklist throughout their academic program. Its one-page format is ideal for students to retain.”
A second working group is being formed to make an electronic version of the document. Those interested in participating can complete a survey. The Foundational Competencies Framework for Aspiring CPAs is one of many resources available for accounting educators at the AICPA’s Academic Resource Hub.