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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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Educator Awards

Article:  A listing of AICPA's educator awards.
Published on May 08, 2013

Beyond Debits and Credits - Presentation

Classroom Resources:  Beyond Debits and Credits is a project to help develop educational seminars for non-profit organizations on financial topics and to develop teamwork, communication, and leadership among accounting students.
Published on April 25, 2013

Bea Sanders AICPA Innovation in Teaching Award Overview

Overview:  The Bea Sanders award recognizes and disseminates successful practices in the first course sequence in accounting.
Published on April 03, 2013

AICPA Accountemps Student Scholarship Recipients 2012-13

Article:  AICPA and Accountemps offer the AICPA/Accountemps Student Scholarship to provide financial assistance to outstanding undergraduate and graduate students who demonstrate potential to become leaders in the CPA profession.
Published on April 03, 2013

Mark Chain FSA Innovation in Graduate Teaching Award Overview

Award:  Mark Chain FSA Innovation in Graduate Teaching Award recipients are selected from accepted submissions to the AAA's Effective Learning Strategies Forum. The award program was designed to recognize exceptional graduate accounting course practices.
Published on April 02, 2013

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

Award:  Teaching award program to recognize and disseminate innovative practices that encourage undergraduate student interest in studying accounting and pursuing the CPA profession as a career.
Published on April 01, 2013

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,
Published on January 29, 2013

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
Published on January 29, 2013

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 January 29, 2013

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 January 03, 2013

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 December 27, 2012

AICPA Scholarships

Award:  A listing of AICPA student scholarships.
Published on December 03, 2012

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 November 29, 2012

Internships and Experiential Learning

Classroom Resources:  These Guidelines were created to assist colleges and universities in designing, implementing, and administering meaningful internship programs and other forms of experiential learning.
Published on October 19, 2012

2012-2013 AICPA Accountemps Scholarship Recipients

Objectives or Roster:  Roster of the 2012-13 AICPA/Accountemps Student Scholarship recipients
Published on August 21, 2012

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