frequently asked questions
13. Pervasive Qualities & Skills
Pervasive Qualities and Skills are the professional qualities and skills that CAs are expected to bring to all tasks. These are the hows of a CA’s work. Combined with the Specific Competencies the Pervasive Qualities and Skills produce the technical excellence, integrity, objectivity and commitment to public interest for which the CA profession is known. These Pervasive Qualities and Skills are detailed in The UFE Candidates’ Competency Map and focus on the competencies and proficiency levels CA students are expected to demonstrate by the time he/she writes the UFE. These same competencies of a) ethical behaviour and professionalism; b) personal attributes; and c) professional skills are expected to be demonstrated and developed in the workplace.
CA students are expected to demonstrate the highest level of proficiency, for all the Pervasive Qualities and Skills. At the end of the term of practical experience, CA students must have had the opportunity, through his/her work experience, to demonstrate all of the Pervasive Qualities and Skills with the clear expectation that CA students demonstrate at all times the Ethical Behaviour and Professionalism, strong Personal Attributes and Professional Skills expected of a CA.
Unlike the Specific Competencies, CA students must have had the opportunity to acquire and demonstrate ALL of the Pervasive Qualities & Skills by the end of their term of practical experience, as listed below.
I-Ethical Behaviour and Professionalism
I-1 Protects the public interest
I-2 Acts competently with honesty and integrity
I-3 Carries out work with a desire to exercise due care
I-4 Maintains objectivity and independence
I-5 Avoids conflict of interest
I-6 Protects the confidentiality of information
I-7 Maintains and enhances the profession’s reputation
I-8 Adheres to the rules of professional conduct
II-2 Demonstrates leadership and initiative
II-3 Maintains and demonstrates competence and recognizes limits
II-4 Strives to add value in an innovative manner
II-5 Manages change
II-6 Treats others in a professional manner
III-1 Obtains information
III-2 Examines and interprets information and ideas critically
III-3 Solves problems and makes decisions
III-4 Communicates effectively and efficiently
III-5 Manages and supervises
III-6 Understands how IT impacts a CA’s daily functions and routines
III-7 Considers basic legal concepts
- acting ethically and honestly
- carrying out all work with an objective frame of mind
- maintaining independence, in fact and in appearance, where appropriate.
Integrity also means that you raise and address issues regarding stewardship — that is, the discharge by management of its stewardship responsibilities to those who have provided resources to an entity. You monitor whether management is being accountable and honest in addressing issues of stewardship and when making decisions or reporting information. It is this strong commitment to integrity in everything that CAs do that earns them their reputation for trustworthiness, and the confidence of clients, employers and the public at large. As a result, clients and employers seek to involve CAs in their most significant financial and business decisions.
Q: What’s the relevance of the professional skills?
These skills encompass the creation, analysis, evaluation, and synthesis of information and ideas; problem-solving and decision-making skills; communication and management skills; and proficiency in technology. They are vital to your professional success. Professional judgement is a required element in the development of these professional skills. As you gain real-life experience, your professional skills will grow in breadth and depth.