Competency frameworks are used as a benchmark for professional bodies to ensure that their members possess relevant and up-to-date skills which allow them to undertake their role competently and effectively. These frameworks are designed on the basis of consultation with a number of stakeholders including trainees, qualified members, tuition providers, employers, and trade and professional associations. This consultation can take the form of surveys, focus groups or critical incident reporting. This consultation process helps to ensure that the competences developed in students and trainee professionals are relevant, practical and up to date.

　　The International Federation of Accountants (IFAC), ACCA and other global professional accountancy bodies have developed and used competency frameworks to guide education and training practice. Increasingly, government agencies use competency frameworks (sometimes known as occupational standards) as a basis for consistent and flexible qualification frameworks, where qualifications from different professions are required to include competences relating to these occupational standards to ensure that those qualified are ‘fit for the role’ and can make an immediate and continuing contribution at work.

　　IFAC has specified competences and skills required in professional accountants in IES 3, Professional Skills and General Education effective from 1 January 2005.

　　IES 3 groups together five broad sets of skills professional accountants require. Within these main groupings, the particular skills to be acquired are specified as follows:

　　1 智力技能 (Intellectual skills)

　　Ability to locate, obtain, organise and understand information from human, print and electronic sources

　　Capacity for inquiry, research, logical and analytical thinking, powers of reasoning and critical analysis

　　Ability to identify and solve unstructured problems which may be in unfamiliar settings

　　2 技术和实用技能 (Technical and functional skills)

　　Numeracy (mathematical and statistical applications) and IT proficiency

　　Decision modelling and risk analysis

　　Measurement

　　Reporting

　　Compliance with legislative and regulatory requirements

　　3 个人能力 (Personal skills)

　　Self-management

　　Initiative influence and self learning

　　Ability to select and prioritise within restricted resources and tight deadlines

　　Ability to anticipate and adapt to change

　　Consider implications of professional value, ethics and attitudes to decision making

　　Professional skepticism

　　4 人际关系和沟通能力 (Interpersonal and communication skills)

　　Work with others in a consultative process to withstand and resolve conflict

　　Work in teams

　　Interact with culturally and intellectually diverse people

　　Negotiate acceptable solutions and agreements in professional situations

　　Work effectively in a cross - cultural setting

　　Present, discuss, report and defend views effectively through formal, informal, written and spoken communication

　　Listen and read effectively, including sensitivity to cultural and language differences

　　5组织和经营管理技能 (Organisational and business management skills)

　　Strategic planning, project management, of people and resources and decision making

　　The ability to organise and delegate tasks, to motivate and to develop people

　　Leadership

　　Professional judgment and discernment