A. Advises on and communicates effectively the role and scope of audit, assurance and advisory engagements to relevant stakeholders.

B. Applies regulatory, legal, professional and ethical standards relating to audit and assurance engagements.

C. Plans and prepares for audit, assurance and advisory engagements.

D. Performs effective audit and assurance engagements.

E. Reviews and reports on the findings of audit and assurance engagements.

A. Evaluates organisational structures and governance to protect the long-term interests of stakeholders.

B. Recommends appropriate strategies to ensure adherence to governance structures and application of best practice internal controls.

D. Uses risk management for the best interests of an organisation and its stakeholders.

E. Monitors and applies relevant legislation, policies and procedures.

D. Applies professional and ethical judgement when engaging with stakeholders.

A. Develops advanced ethical values and professional skills in the promotion of public interest and the profession.

B. Demonstrates personal effectiveness in fast changing environments.

C. Encourages innovative thinking within the context of professional scepticism.

D. Thinks proactively about the future, applying professional judgement and commercial intelligence and seeks specialist input when needed.

E. Communicates effectively and influences others.