Resources

    Core Competency Framework & Educational Competency Assessment 



    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.


    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) 


    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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    2014-15 John L. Carey Scholarship Recipients

    Article This is the roster of the 2014-15 AICPA John L. Carey Scholarship recipients.
    Published on April 20, 2015

    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 April 20, 2015

    Kenneth Merchant honored with AICPA Distinguished Achievement in Accounting Education Award

    Article The AICPA recognizes Kenneth A. Merchant, Ph.D. as the 2014 Distinguished Achievement Award recipient for demonstrated excellence in accounting education as a full-time college accounting professor.
    Published on April 20, 2015

    Distinguished Achievement in Accounting Education Awards

    Award The AICPA Distinguished Achievement in Accounting Education Awards recognizes full-time college accounting professors who excel as educators and who have achieved national prominence in the accounting profession.
    Published on April 20, 2015

    Mark Chain/FSA Innovation in Graduate Teaching Award

    Article The Mark Chain/FSA Innovation in Graduate Teaching Award is designed to recognize accounting faculty for their exceptional graduate accounting course practices.
    Published on April 20, 2015

    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 April 20, 2015

    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 April 20, 2015

    Internships and Cooperative Programs

    Classroom Resources These Guidelines were created to assist colleges and universities in designing, implementing, and administering meaningful internship programs.
    Published on April 20, 2015

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

    Article The George Krull/Grant Thornton Innovation in Junior and Senior Level Teaching Award recognizes the successful innovative practices in the teaching of junior- and senior-level accounting courses.
    Published on April 06, 2015

    Academic Catalog Spring 2015

    Publication AICPA professional materials are filled with real-world knowledge on the industry’s most pressing issues and critical procedures. From the clarified auditing standards to a full spectrum of accounting topics (both U.S. GAAP and IFRS), these publications cover a broad range of topics and can give your students the competitive advantage
    Published on March 17, 2015

    AICPA Accountemps Student Scholarship Award

    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 February 11, 2015

    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 26, 2015

    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 January 22, 2015

    2015 Distinguished Achievement Application

    Article This application is for the Distinguished Achievement Award for 2015.
    Published on January 22, 2015

    Student Membership Application

    Article
    Published on January 07, 2015

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