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Core Competency Framework & Educational Competency Assessment Web Site

Introduction
The AICPA Core Competency Framework, developed by educators for educators, defines a set of skills-based competencies needed by all students entering the accounting profession, regardless of the career path they choose (public/industry/government/nonprofit) or the specific accounting services they will perform.

Developed by the AICPA Pre-Certification Education Executive Committee (PcEEC), the Educational Competency Assessment (ECA) website is the central source of guidance on the Core Competency Framework.

The Core Competency Framework
The Framework focuses on skills and is not structured around traditional subject/content areas or accounting services. A skills-based curriculum is advocated, because the body of knowledge and the accounting profession are changing so rapidly. Although knowledge requirements will change with time, the core set of competencies identified by the Framework will have long-term value and will support a variety of career opportunities for the future CPA.

In addition, by basing entry-level competency requirements on professional models, the Framework supports the concept of learning as a continuum that begins in an academic setting and continues with life-long professional education and experience. Further, by basing curriculum guidance on professional expectations, the Framework aims to ease transition from student to professional.

Functional Competencies—technical competencies most closely aligned with the value contributed by accounting professionals

Personal Competencies—individual attributes and values

Broad Business Perspectives Competencies—perspectives and skills relating to understanding of internal and external business contexts

Mapping of the Core Competency Framework to the Skills Tested on the CPA Exam
In particular, the skills identified in the Functional category provide a foundation essential to the CPA profession while the Broad Business and Personal skills position the CPA to offer valued added services in the form of decision-making ability, strategic and critical thinking, leadership, and more. Likewise, the computer-based CPA Examination, and in particular, the simulations, assesses the skills entry-level CPAs must have in order to ensure the protection of the public interest, as identified by the most recent accounting practice analysis. The skills tested on the CPA Exam are: Analysis, Judgment, Communication, Research, and Understanding.

In addition, the Framework and the skills tested on the CPA Exam are reflective of the core values of the accounting profession, provide the requisite skill set necessary to develop the foundation for a successful and productive career, and support the concept of learning as a continuum that begins in an academic setting and continues with life-long professional education and experience. To this end, a joint task force of the AICPA Pre-Certification Education Executive Committee and CPA Exam Content Committee has prepared a document mapping the skills identified in the AICPA Core Competency Framework to the skills tested on the CPA Exam. (PowerPoint Presentation)

The Educational Competency Assessment (ECA) Website
Developed by the AICPA Pre-Certification Education Executive Committee, the Education Competency Assessment (ECA) website is the central source of guidance on the Core Competency Framework. The site includes a library of resources, including a database of the Core Competencies, education strategies for integrating the competencies into courses and across the curriculum, and guidance on assessing student performance and evaluating the degree to which competencies are covered. A primary feature of the ECA site is the "organizer" tools that allow educators to document their assessment process and generate reports at the course and program level. The ECA site is a free resource.

Supplemental ECA Materials

Sample Teaching Strategies and Classroom Techniques that Address the Core Competencies

Types of Information that Will Be Accessible Regarding Teaching Strategies (In development)

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Personal Budgeting Project

Classroom Resources: 2009 Bea Sanders/AICPA Innovation in Teaching Award honorable mention. This personal budget project forces students to examine their projected income and expenses after graduation from college and estimate the impact of taxes on their expected cash flows.
Published on April 05, 2011

Forming Groups in the Age of YouTube Curriculum

Classroom Resources: 2009 Bea Sanders/AICPA Innovation in Teaching Award Honorable Mention, the curriculum "Forming Groups in the Age of YouTube" details how introductory-level accounting instructors may have students form groups for project work based on speed-dating.
Published on April 05, 2011

Cultivating Deep Learning through Philanthropy Based Education

Classroom Resources: 2009 Bea Sanders/AICPA Innovation In Teaching Award Honorable Mention. This curriculum provides a means for introductory-level accounting students to develop a better understanding of non-profit accounting.
Published on April 05, 2011

UCare A Business Plan Project for Managerial Accounting Classes

Classroom Resources: 2009 Bea Sanders/AICPA Innovation in Teaching Award recipient, this project challenges students to become active learners and to apply managerial accounting concepts associated with cost behavior, planning, and control in a realistic environment characterized by uncertainty.
Published on April 05, 2011

UCare A Business Plan Project for Managerial Accounting Classes Solution Set

Classroom Resources: Solution set for the project that was the recipient of the 2009 Bea Sanders/AICPA Innovation in Teaching award. The set provides instructions, grading rubrics, and peer evaluation form as examples for other instructors who may be interested in using the project.
Published on April 05, 2011

Forming Groups in the Age of YouTube_Student Self-Assessment Form

Assessment: This document is the accompanying student self-assessment form for the Sanders' curriculum: Forming Groups in the Age of YouTube.
Published on September 07, 2010

Bea Sanders 09_Amazing Race Curriculum

Classroom Resources: This honorable mention recipient of the AICPA Bea Sanders Award provides students in introductory-level accounting classes exposure to the diverse career paths in accounting.
Published on September 01, 2010

Personal Budget template-Excel 2003-Braun-Sanders-09

Classroom Resources: Personal Budget template (Excel 2003) for honorable mention, Braun, of Sanders-09 award/Intro to actg course
Published on August 19, 2010

Braun Personal Budget Direction Packet-Sanders-09

Classroom Resources: Personal Budgeting worksheet for Braun's Personal Budgeting assignment for intro to acctg courses
Published on August 19, 2010

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