Intelligence
The ability to acquire and use knowledge: thinking, reasoning and solving problems
How the qualification develops this quotient
All ACCA’s exams require students to apply their knowledge to specific real-life scenarios.
Students will only pass the Strategic Professional exams by applying professionalism showing that they can think, reason and analyse complex situations to find solutions.
Under practical experience requirements (PER) students are required to evidence IQ against specific competency areas.
The Ethics and Professional Skills module (EPSM) takes students on an education journey. The module sparks an appetite for lifelong learning.
Students learn to adapt responding to new, complex and ambiguous scenarios.
Related links
Our Drivers of change and future skills report identifies the main drivers for change that will have the most impact on the profession, plus the technical, ethical and interpersonal skills and competencies that will be required in the future.