AICPA Pre-Certification Core Competency Framework 


Introduction

The AICPA Pre-certification 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.


AICPA Pre-certification 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.

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

Professional Competencies—individual attributes and values

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


There are numerous potential beneficiaries to the Pre-CCF:

  • Faculty (adjunct and full-time) – to guide the content delivered to students
  • Students – to support their personal development, educational path and career pursuit
  • Employers – to leverage in determining what students and programs they will embrace
  • Textbook writers and publishers – to support the development of content
  • Career Counselors – to provide guidance to students
  • Department leads – to determine what courses and content should be put into programs

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