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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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Resources

Classroom Resources :  Directory of AICPA resources for use by accounting educators including career awareness materials, curriculum development tools, scholarship and award program applications and student competency assessment framework.
Published on May 02, 2012

AICPA John L. Carey Scholarship

Award :  The AICPA John L. Carey Scholarship program is open to liberal arts and other non-business related degree holders who are entering a graduate accounting program. April 1 application deadline.
Published on January 05, 2012

AICPA/Accountemps Student Scholarship

Award :  The AICPA/Accountemps Student Scholarship is open to AICPA student affiliate members who are enrolled full-time in an "accounting-related" major and plan to pursue the CPA license.  Application deadline is April 1.
Published on December 08, 2011

AICPA Distinguished Achievement in Accounting Education Award

Award :  The AICPA Distinguished Achievement in Accounting Education Award is presented annually at the AICPA Spring Council Meeting to a college-level accounting educator.  This annual award recognizes outstanding college accounting educators.
Published on December 01, 2011

Bea Sanders/AICPA Innovation in Teaching Award

Article :  The Bea Sanders/AICPA Innovation in Teaching Award recognizes and disseminates successful teaching practices in the first sequence of accounting. Award recipients present at the annual AAA Conference on Teaching and Learning in Accounting (CTLA).
Published on November 21, 2011

2012 Distinguished Achievement Accounting Education Award

Application :  2012 Application for DAA Award
Published on November 21, 2011

AICPA Scholarships

Award :  A listing of AICPA student scholarships.
Published on October 24, 2011

Mark Chain/FSA Innovation in Graduate Teaching Award

Article :  The Mark Chain/FSA Innovation in Graduate Teaching Award is designed to recognize exceptional graduate accounting course practices. Award recipients are selected from accepted submissions to the AAA's Effective Learning Strategies Forum. Those chos
Published on October 18, 2011

2011-2012 AICPA Accountemps Scholarship Recipients

Objectives or Roster :  Roster of the 2011-12 AICPA/Accountemps Student Scholarship recipients
Published on October 10, 2011

George Krull/Grant Thornton Innovation in Junior and Senior-Level Teaching Award

Article :  The intent of this award is to both recognize and disseminate successful innovative practices in the teaching of junior- and senior-level accounting courses (e.g., undergraduate intermediate and advance financial, cost/managerial, auditing, systems, tax,
Published on September 12, 2011

2011-2012 John L. Carey Scholarship Recipients

Article :  This is the roster of the 2011-2012 AICPA John L. Carey Scholarship recipients.
Published on September 01, 2011

Accounting Professors Curriculum Resource

Toolkit :  The curriculum resource offers award-winning accounting curricula designed to encourage faculty and expand the knowledge of accounting students.
Published on August 05, 2011

2010 Accounting Doctoral Scholars Program Funding Announcement

Advertisement :  The Accounting Doctoral Scholars (ADS) Program is pleased to announce that it is accepting applications for funding for individuals beginning their doctoral studies in the fall of 2011.
Published on August 05, 2011

2011 AICPA Distinguished Achievement in Accounting Education Application

Application :  This is the 2011 application for the AICPA Distinguished Achievement in Accounting Education Award.
Published on August 04, 2011

Core Competency Framework & Educational Competency Assessment Web Site

Assessment :  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/non-profit) or the specific accounting services they will perform.
Published on August 03, 2011

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