Professional quotients

All professional accountants will need to balance their professional quotients (PQ) to fit their role and stage of career. Each accountant’s (PQ) will reflect their competency and skill across seven constituent areas detailed below: Learn more about these professional quotients and how they are developed through the ACCA Qualification.

Technical and ethical

The skills and abilities to perform activities consistently to a defined standard while maintaining the highest standards of integrity, independence and scepticism.

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Creative

The ability to use existing knowledge in a new situation, to make connections, explore potential outcomes and generate new ideas.

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Digital

The awareness and application of existing and emerging digital technologies, capabilities, practices and strategies.

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Emotional intelligence

The ability to identify your own emotions and those of others, harness and apply them to tasks, and regulate and manage them.

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Experience

The ability and skills to understand customer expectations, meet desired outcomes and create value.

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Intelligence

The ability to acquire and use knowledge: thinking, reasoning and solving problems.

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Vision

The ability to anticipate future trends accurately by extrapolating existing trends and facts, and filling the gaps by thinking innovatively.

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