Competencies

Explore our comprehensive set of professional competencies

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The Competency framework sets out comprehensively how ACCA qualified students and members add sustained value to the organisations in which they operate, now and into the future. The framework describes the highest standards of professional competence.
Explore our professional competencies to learn how they are developed throughout each component of the ACCA Qualification, and discover why ACCA professionals are leading the way in the accountancy profession. 

Ethics and Professionalism

Applying knowledge, sensitivity and judgement to act in accordance with fundamental principles of professional and personal ethical behaviour; ensuring the implementation of appropriate ethical frameworks, laws and regulation relating to business and promoting value in the public interest.

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Advisory and Consultancy

Developing insight into both internal and external clients’ business issues, providing expert advice, and adding value to the business or organisational function.

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Audit and Assurance

Providing high quality audits by evaluating information systems and internal controls, gathering evidence and performing procedures to meet the objectives of audit and assurance engagements.

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Corporate and Business Reporting

Preparing and communicating high-quality business reports to support stakeholder understanding and decision-making.

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Data, Digital and Technology

Identifying opportunities and strategic options, using digital and data technology, to add value.

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Financial Management

Implementing effective investment and financing decisions within the business environment in areas such as investment appraisal, business re-organisations, tax and risk management, treasury and working capital management, to ensure value creation.

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Governance, Risk and Control

Ensuring effective and appropriate governance, allowing evaluation, monitoring and implementation of appropriate risk identification procedures; by designing and implementing effective internal audit and control systems.

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Leadership and Management

Managing resources and leading organisations effectively and ethically, understanding stakeholder needs and priorities.

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Management Accounting

Assessing, evaluating and implementing management accounting and performance management systems for planning, measuring, controlling and monitoring business performance to ensure sustainable value creation.

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Stakeholder Relationship Management

Managing stakeholder expectations and needs by aligning the organisation's objectives, engaging stakeholders effectively and communicating relevant information using all appropriate technologies.

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Strategy and Innovation

Assessing and evaluating strategic options and identifying imaginative opportunities to improve performance and position; implementing innovative and cost effective solutions leading to effective change management and business process improvement.

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Taxation

Complying with tax regulation and systems, communicating with relevant stakeholders to establish and ethically manage tax liabilities for individuals and companies, using appropriate tax computation and planning techniques.

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Professional quotients

The professional quotients are the behaviours and qualities required for an ACCA qualified accountant to meet the future needs and demands of the profession. Learn more