Professional Competencies 


Professional competencies relate to the skills, attitudes and behaviors of accounting professionals. 


Ethical Conduct 
Behave in a manner bound by ethical principles for the protection of society, including upholding the AICPA Code of Professional Conduct.


Professional Behavior 
Practice in a manner 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. 


Decision Making 
Objectively identify and critically assess the 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. 


Collaboration
Work productively with diverse individuals in a variety of roles, with multiple interests in the outcome, to achieve acceptable and optimal results.


Leadership
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 organizational performance. 


Communication 
Actively listen and effectively deliver information in multiple formats tailored to the intended audience. 


Project Management 
Plan and manage individual and team work flow through effective utilization of time and other resources to accomplish objectives. 




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