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. 

Technical skills and ethics

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


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


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

Emotional intelligence

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


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


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


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