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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    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
    Published on April 18, 2014

    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, auditin
    Published on April 18, 2014

    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 18, 2014

    Educator Awards

    Article A listing of AICPA's educator awards.
    Published on April 18, 2014

    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 April 07, 2014

    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 23, 2014

    AICPA Scholarships

    Award A listing of AICPA student scholarships.
    Published on January 02, 2014

    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 December 30, 2013

    2013-14 John L. Carey Scholarship Recipients

    Article This is the roster of the 2013-14 AICPA John L. Carey Scholarship recipients.
    Published on October 21, 2013

    AICPA Accountemps Student Scholarship Recipients 2013-14

    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 October 21, 2013

    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 September 18, 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 June 19, 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

    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

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