frequently asked questions
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12. The Specific Competencies
The Specific Competencies (sometimes also called “Technical Competencies”) refer to the individual competencies that CA students may demonstrate over their term of practical experience, which are grouped into six categories:
- Performance Measurement and Reporting;
- Assurance;
- Taxation;
- Governance, Strategy and Risk Management;
- Management Decision-Making; and
- Finance.
Each category has several underlying competencies. A complete list of competencies can be found in Appendix 1 of the PER.
Purpose
CA students develop and demonstrate the Specific Competencies in order to meet the Depth and Breadth requirements of the PER in order to become a CA.
Requirements
All CA students are required to gain the Depth and Breadth of competency development of a newly qualified CA as set out in Section 3.3 of the PER.
No. All of the Specific Competencies can be achieved from either an internal or external perspective.
Q: The last competency in Assurance includes participating in a presentation to stakeholders. Is this limited to participating in a presentation to the Audit Committee or Board of Directors?
No. Stakeholders includes, but is not limited to, the Audit Committee and Board of Directors. It would also include participating in or holding a meeting with a client (internal or external).
Q: Is it possible to develop the last competency in Governance, Strategy and Risk Management without exposure to information systems risk?
Yes. Information systems risk is only one specific example within the broader context of this competency.
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