Professional quotients
The professional quotients (PQ) are the behaviours and qualities required for an ACCA qualified accountant to meet the future needs and demands of the profession. The quotients are softer, more professional skills gained not only through the ACCA Qualification, but enhanced as the individual progresses through their career.
All professional accountants will need to balance their professional quotients to fit their role and stage of career. Each accountant's PQ will reflect their competency and skill across seven constituent areas detailed below.
Explore the quotients to learn more about how they are developed through the ACCA Qualification.