APPENDIX 4b
APPENDIX 4b
Presented to the
XVI World Congress of Accountants
Hong Kong – November 2002
ACHIEVING BROAD COMPETENCIES WITH 5000 STUDENTS.
CAN TECHNOLOGY ASSIST?
GILLIAN CAPPELLETTO
The Institute of Chartered Accountants in Australia
Gillian Cappelletto CA, B. Ec., Dip. Ed., Dip. Fin. Mgt.
General Manager – Admissions
The Institute of Chartered Accountants in Australia (ICAA)
37 York Street
Sydney NSW 2000
AUSTRALIA
(GPO Box 3921, Sydney NSW 2001)
Email: gillian@icaa.org.au
Phone: +61 2 9290 5634
Fax: +61 2 9262 3241
 The Institute of Chartered Accountants in Australia (2002)
The Institute of Chartered Accountants in Australia is the owner of the copyright for this material.
The contents may not be reproduced or copied in whole or in part, in any form or by any means,
without the prior written consent of the author and the Institute.
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ABSTRACT
The Institute of Chartered Accountants in Australia’s (ICAA) new CA Program will be used as a case study to
demonstrate the progress that can be made in professional programs to prepare accountants for their demanding
futures. It highlights the need for emphasis on skill development rather than transfer of knowledge.
The CA Program is undertaken by graduates to satisfy the educational requirements for membership of the ICAA. It
develops 10 attributes considered vital for a successful career in business. The program was developed after
extensive research into the needs of business and into the major advances in learning methodologies.
The large number of students and geographical distribution as well as the breadth of competencies being developed
creates challenges. These challenges are addressed through cutting edge learning resources, learning activities and
assessment methodologies. A variety of different types of technology have been selected to assist in achieving the
learning outcomes required in the program. A sample will be demonstrated. Helpful hints will be provided on the
learning that has occurred in the development of the program regarding the advantages and pitfalls of the use of
technology.
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APPENDIX 4b
1. INTRODUCTION
In late 2000 The Institute of Chartered Accountants in Australia (ICAA) replaced its existing
post-graduate professional entry course, the Professional Year Programme (PY) with the CA
Program. This followed extensive research to establish the competencies business would require
of Chartered Accountants, the needs of business and to identify the major advances in learning
and assessment methodologies. The new modules of the CA Program have been rolled out since
November 2000 with the fifth and final completed in September 2002.
The CA Program reflects a philosophy that emphasises skill development and assumes the accounting and business
related knowledge development through the university study required for entry to the program. This emphasis on
skills in accounting education is required in the current climate. Many of the recent problems in the profession have
not occurred through a lack of knowledge, but rather through inappropriate use of that knowledge, inappropriate
values/attitudes and lack of skills. It is vital therefore that our education programs achieve an appropriate balance
between knowledge, skills and values.
This paper provides background on the development of the new program and details on the program itself. The
impact of the changing business environment is evident together with the need to service a large student (candidate)
body with a wide geographic distribution. These challenges are addressed through cutting edge learning resources,
learning activities and assessment methodologies. The result is a blended learning approach. A variety of different
types of technology have been selected to assist in achieving the learning outcomes required in the program. A
sample are mentioned in the paper. Helpful hints are provided on some of the learning that has occurred in the
development of the program regarding the advantages and pitfalls of the use of technology.
2. BACKGROUND TO DEVELOPMENT OF CA PROGRAM
WHY DID WE NEED CHANGE?
The ICAA is the professional body representing Chartered Accountants in Australia. It has a membership base of
almost 38,000 with a candidate body of approximately 9,000. Admission to membership has for many years required
satisfactory completion of three components:



university study approved by the ICAA
the ICAA post-graduate Professional Year Programme (PY) – now the CA Program
three years supervised relevant work experience
The quality of the PY, its relevance to the business community and attractiveness to graduates, was seen as vital as it
impacts on the reputation of the ICAA and the future membership base. Although an independent survey in 1995 of
ICAA members and candidates and a review of the PY indicated positive attitudes to the PY, the dynamic business
environment demanded continued forward planning in order to meet the challenges of the future. Members,
candidates and those in the business community highlighted the diversity of technical and non-technical competencies
required by members. Whilst the PY had been subject to continuous improvement, we believed that only through
substantial change could we meet the challenges of the changing market. This would ensure that Chartered
Accountants would be the “leading business, finance and knowledge management professionals” and continue to
enjoy the international recognition, which is valued by members and candidates.
Towards the end of the 1990’s many of the professional accounting bodies around the world were identifying major
change occurring in the business community. The ICAA identified at least 5 areas:

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Increase in competition
Increase in globalisation
Changing IT environment
Increasing accountability
Changing patterns of work
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APPENDIX 4b
Many have tried to predict the business environment of the future. Whilst opinions differ, one thing is agreed and
that is, the pace of change will accelerate and the skills required of tomorrow’s professional accountant will be very
much different to those required today. The business community will not be hiring professionals to do only today’s
job. They will look for people capable of assessing the changing business environment and consistently performing
in the future. Technical skills will be important and other skills such as strategic thinking, problem identification,
problem solving, learning quickly, responding to constant challenges, research, synthesis, analysis, communication,
building personal relationships, managing projects, resolving conflicts and adapting to change will be crucial.
The “Chartered Accountants in the 21st Century” report by the ICAA recognised that “Australian Chartered
Accountants will face unprecedented professional challenges in the next century. Technology will continue to change
rapidly; client oriented skills will be vital; business will be increasingly globalised; management and communication
skills will be more important than ever and there will be continuing pressure from clients for accountants to be well
rounded general business advisors.”
It was generally agreed that if Chartered Accountants are to successfully meet this challenge, their education and
training must be different from the more narrowly defined discipline-base used in years past.
WHAT WERE WE TRYING TO ACHIEVE?
With these future challenges in mind, the ICAA embarked on an enhancement of the PY and in so doing tailored the
new CA Program. The development of “learn to learn” skills was to be embedded in the education program with
pre-admission education recognised as the foundation of knowledge, skills and attitudes for “life-long learning”.
The development of the CA Program followed a review of the requirements for tertiary courses with universities
adapting to meet new guidelines by the year 2000. Overall, the aim was for degrees to be more flexible providing a
better balance between general and technical education. The ICAA works in partnership with universities and
employers. Degrees provide graduates with core knowledge, skills and values that can be further developed through
the CA Program and practical experience.
The mission statement of university accreditation recognises that “The accounting profession needs graduates from
diverse backgrounds and with a range of abilities. It requires all graduates to have capacities for inquiry, abstract
logical thinking, and critical analysis in addition to oral communication and interpersonal skills. The profession
expects these capacities and skills to be gained and/or enhanced through accounting as well as general education.”
Graduates with non-relevant degrees undertake conversion courses prior to commencing the CA Program.
It was recognised that universities were making every effort to develop the competencies required by the profession
but limitation to a three-year degree, funding and class sizes cause constraints. The new CA Program therefore
needed to take responsibility for further developing many of the required competencies with Universities
concentrating on their areas of strength being breadth of education and knowledge transfer.
The explosion of technical material and the pace of change meant that it was not possible to try to cover all technical
areas in the CA Program. Concentrating on learning today’s technical knowledge that may not be relevant tomorrow
was to be minimised. Emphasis was placed on developing skills to enable the understanding of technical issues and
on developing other professional competencies required for a career in business. These competencies can then be
applied across a breadth of technical areas. This emphasis involves focus on skills in application, analysis, synthesis
and evaluation so that CA’s can cope with and adapt to change and make sound professional judgements within a
business context.
WHAT WAS THE PROCESS FOR DETERMINING THE STRUCTURE?
Extensive research was undertaken into the views of members and candidates, admission programs offered by
comparable overseas accounting bodies, IFAC IEG9 and materials written in Australia and overseas, including Vision
Reports and internal Task Force Reports. A number of alternative structures were considered. A Discussion Paper
was released. The volume of responses was very pleasing and reaction to the recommendations very positive.
Initially the main focus of research was on members and candidates. This was then validated against research
involving visionaries and leaders in the business community. These people provided information on what they
believed business would look like post 2000 and what they would want of Chartered Accountants. This had
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APPENDIX 4b
implications for how we would educate and train CAs through the academic requirements, CA Program and practical
experience. This research supported the proposed direction.
3. THE CA PROGRAM
Once the broad structure had been determined, including a general outline of the modules and
educational strategies, work commenced on fleshing out the content and detailed methodologies.
EDUCATIONAL OBJECTIVES
The program was designed to:
 Provide a genuine educational experience (not just a hurdle to membership)
 Use educational innovation to encourage a deep approach to learning
 Provide core skills appropriate for a successful career in business
 Provide a link between the academic study, CA Program and practical experience
 Instil an attitude of life-long learning.
To achieve these aims it was necessary to ensure that the content chosen and the methodologies used were
appropriate. We were influenced by the old Chinese proverb:
“I hear and I forget, I see and I remember, I do and I understand”
In addition, research by William Glasser shows that the more passive types of learning methods are less successful, as
demonstrated by his table:
Learning Method Retention Rates
Read
Hear
See
See & Hear
Discuss
Experience
Teach
10%
20%
30%
50%
70%
80%
95%
This type of information highlighted the need to ensure that any methodologies used should be very much candidate
focussed with, for example, candidates required to solve problems in teams in face to face sessions. This contrasts
with lecture styles and is often quite different to previous experience. In addition, assessment should be not just
designed to determine the level of competence achieved (summative), but rather should assist in the learning process
(formative).
ATTRIBUTES FOR SUCCESS
The research undertaken enabled the ICAA to identify 10 key attributes, which were considered to be essential for a
successful career in business. These were divided into knowledge, skills and values as follows:
Knowledge

Informed about the latest international, disciplinary and business knowledge

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

Innovative problem solvers
Forward thinking change managers
Technology-literate
Collaborative team workers
Effective communicators
Skills
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APPENDIX 4b
Values




Service-oriented
Ethical
Professional
Reflective about their own knowledge, skills & values
These 10 attributes are developed in a structured way through 5 compulsory modules with an emphasis on achieving
higher order skills including application, analysis, synthesis and evaluation compared to the traditional knowledge
and comprehension.
In total, knowledge comprises 16% of the CA Program with the main emphasis being skills at 69% and the remainder
values at 15%. This reflects the fact that the program builds on the realisation that today’s knowledge quickly
becomes out of date. Our young accountants need to be taught:

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

how to identify problems
how to go about solving those problems
what knowledge they need to have
where to find that knowledge
and how to apply that knowledge
in order to solve the problem with integrity.
The 5 modules are:

CA Foundations (CAF), which introduces and develops broad business knowledge, problem solving and other
general business skills. This module is offered twice each year.

Three technical modules
o
Financial Reporting and Assurance (FRA)
o
Taxation and Financial Reporting (TFR)
o
Strategic Business Management (SBM) – (comprising financial management & management
accounting)
Candidates undertake these 3 technical modules after completion of CA Foundations and 52 weeks of practical
experience (mentored by a CA). The modules can be undertaken in any order and each module is offered once
per year.

CA Integrative (CAI), which is the final module and can only be undertaken following successful completion of
the previous 4 modules. The module draws on the competencies developed in the previous modules, together
with candidate’s work experience. It is based on a multi-disciplinary case study. This module is offered 3 times
per year.
Candidates can only undertake one module at a time and can complete the program in a minimum of 2 years. It is
recommended (but not mandatory) that candidates have work experience prior to undertaking CA Foundations,
however, 52 weeks is required before commencing a technical module.
Candidates are encouraged to develop the 10 attributes by:
 taking responsibility for their own learning
 engaging in the activities provided
 taking advantage of feedback
 reflecting on their experiences and achievements
All syllabi are competency based with learning outcomes expressed as “Candidates are expected to be able to …”.
For every competency listed in each module, there is an entry and exit level performance provided. There are four
performance levels used and these are carefully defined to assist candidates to understand what is required to
satisfactorily complete the module.
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APPENDIX 4b
DEVELOPMENT OF ATTRIBUTES
The attributes are developed through the learning resources, learning activities and assessments.
Careful planning has occurred in relation to these 3 areas because they have a dramatic impact on
the learning that is achieved. In particular there is recognition that there are a variety of preferred
learning styles (eg. auditory, visual, kinaesthetic).
Learning Resources
Learning resources are in 3 main categories:
1.
Print
For each module, candidates receive a Candidate Learning Pack (CLP), which is a folder that contains a learning
guide together with educational materials and activities. Candidates are required to undertake the activities and
in so doing, research other materials (eg. legislation, standards, journals, etc.).
2.
Electronic
A number of electronic resources are used to support candidates. These are covered in more detail later in the
paper.
3.
Human
Interaction with peers is deemed to be very important to acquisition of the attributes. A number of learning
activities require the candidates to work in teams and the face-to-face component provides interactions with
facilitators who are experienced members of the ICAA. In addition, candidates have mentors in the work place,
but the most important of the human resources is the individuals themselves and there is a strong emphasis on
candidates taking responsibility for their own learning.
Learning Activities
Each module spans a period of approximately 4 months and in that time, candidates are required
to become actively involved in their learning. There is a period of self-study, which also
comprises teamwork, and active use of the education web-based portal myCA (details of this
portal are provided later in this paper). Candidates submit extension projects (assignments) –
some individual work and some through teamwork – and they receive comprehensive feedback on
their performance. For each module there are 4x 3 hour face-to-face focus sessions where
candidates are divided into groups of 20 and facilitation is by 2 experienced members who are
trained to undertake this role. The structure of the focus sessions is designed to encourage an
active learning environment and the activities and discussion draw on the activities completed
through the period of self-study.
The learning activities, including assessment items, are designed to assist in the learning process. They are active and
varied and where possible are used to motivate candidates by being engaging and fun. Relevance to the work
environment is important, so many activities are case based simulating business and the work environments. This
enables candidates to better identify with the issues, thereby being more actively involved in the learning and
improving retention levels. As much feedback as possible is provided as this assists in the learning process.
Assessment
Assessment is seen as an important learning activity in that it has an impact on the way candidates learn. As a result,
assessment is used to assist the candidates to learn (formative) as well as to determine whether they have achieved the
required competency standards (summative). The weighting for assessment of each module is:
 Extension Projects (assignments)
20%
 Focus sessions (face-to-face)
30%
 Exam
50%
Candidates are required to pass the non-exam component (extension projects & focus sessions) as well as the exam
component.
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4. Technology in the CA Program
The aim for the CA Program was to provide the best possible preparation for new CAs for their future careers. This
meant developing a learning environment within the resources that were available that would best suit our candidate
base.
Some of the challenges include the large candidate numbers (up to 3,000 candidates in any one module), with 3
modules running concurrently and up to 5,500 candidates at any one time. Irrespective of the large candidate
numbers, the geographical spread of our candidates throughout Australia and in Malaysia and Singapore poses issues
that require innovative solutions. A number of different types of technology have been used.
WHY USE TECHNOLOGY?
There are a number of reasons why technology could and should be used in any education program. It can provide
opportunities to:


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





simulate real tasks
provide flexibility regarding location, timing and pace of learning
enhance communication with candidates
enable learners to become actively involved in the learning process
increase the level of learning/retention
cater for different learning styles
assist in assessment
provide value feedback on progress in developing attributes.
provide familiarity with IT
EXAMPLES OF TECHNOLOGY USED
myCA
This is the main learning and communication portal used in the CA Program. The screen dump below gives some
indication of functionality.
Key features:

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





Announcements - updates posted for information. Candidates encouraged to check these regularly as we
provide guidance and communication throughout the module.
Information – administrative information, learning guide and CA Program Regulations.
Documents – relevant module information and Candidate Learning Pack (CLP) online
Assignments – Candidates can submit specific (non-assessable) learning activities and receive immediate
automatic feedback.
Discussion Board – this area gives opportunity for candidates to interact with one another and the ICAA. It
is an invaluable tool for receiving candidate feedback and responding to queries.
External Links – key web links that vary with each module.
Tools - includes the digital drop box for submission of extension projects (assignments).
Other features - includes a calendar, tasks list, directory of all users with myCA access, personal email
address book and personal information access.
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APPENDIX 4b
myCA Portfolio
This online facility helps candidates record and reflect on experiences and achievements that contribute to the
development of the 10 attributes in the CA Program. This enables them to identify the attributes that are “going well”
as well as any potential gaps in their development. It can also be used for constructing a resume or job application.
The screen dump below gives some indication of the functionality.
Key features:







Add a new record – add an experience or achievement with all relevant details
View or edit existing experience record
View or edit existing achievements record
Build myCAportfolio – enables candidates to select a list of relevant experiences and achievements for
discussion with mentor or for inclusion in a job application.
View myCAportfolio – enables viewing of selected information
View all records – enables viewing of entire database of experiences & achievements
View CA academic record – contains results for all CA Program modules completed.
Within the “package construction” candidates are further able to receive step-by-step guidance in order to:
 construct a cover letter for an employment application
 identify and match selection criterion with their experiences and achievements
 construct a resume by reviewing and editing details of their summary of personal, educational and
employment history.
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APPENDIX 4b
Mike’s Bikes
This is a business simulation developed by SmartSims used to develop skills in business strategy, strategic thinking
and implementation. Candidates are organised into teams and required to manage a company that produces bicycles.
Candidates learn the impact of the various decisions that are made as well as the effect that the competitor groups
have on their business.
Candidates must make decisions regarding the following issues:

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


Production – the products and quantities
Distribution – distribution channels
Branding – the amount of marketing expenditure and mode of advertising
Manufacturing – capacity and quality process decisions
Financial framework – how to finance any acquisitions, cash flow requirements, debt & equity issues.
Investment decisions – eg. whether or not to invest in further production capacity or takeover a competitor
Product Development – develop new products and identify key markets
Employ a consultant as advisor to provide real time advice and suggestions
The screen dump below gives an indication of the outcomes reported which result from decisions made.
Key Features:

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

View the cash flow effects of their decisions before locking in to simulate the decision as a rollover to the
next period.
Review all reports
Go back in time to change previous decisions.
After entering all decisions, click to rollover to next period and see their results.
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APPENDIX 4b
SmartForce
SmartForce provide a wide range of commercially available, online learning programs that can be
used for various learning activities and for assessments. There are four interactive online learning
programs used in CA Foundations

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Leading a team
Dealing with conflict
Taking in information effectively
Exceeding your customers’ expectations
There are also a number of programs covering various IT skills including Word, Excel, Access, PowerPoint and ecommerce.
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APPENDIX 4b
Strategic Process Improvement (SPI)
There are ten programs (as highlighted in the screen dump below) in this on-line learning course
and each program is a separate learning event. This product is designed to give candidates the
theoretical and practical background to Strategic Process Improvement principles, which then
allows candidates to apply these principles to a project in their own work environment.
Key features:
 formal launch of a strategic team and understanding why the strategic process was chosen
 establishing a vision of how the strategic process is to perform
 identify the output of the strategic process and quantify how much improvement
 map the major pieces of the strategic process and how they operate
 develop a reporting system to measure the strategic process improvement
 identify improvements with greatest impact on inadequately performing parts of the strategic process.
 create an implementation team to work on the identified improvement opportunities
 review, approve and manage decisions of the implementation team
 reengineering where SPI is considered inappropriate or is already fully implemented
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APPENDIX 4b
ASSESSMENT AND FEEDBACK
Candidates submit both written and spreadsheet style assignments. In both cases these are
submitted electronically through a digital drop box.
A very important feature is the feedback that candidates receive after the marking is completed.
Each candidate receives detailed individualised feedback with comments drawn from a preprepared bank developed specifically for that particular assignment. An announcement is posted
on myCA when the results are available. The marks and feedback are made available to
candidates through a self-serve process whereby candidates access a secure file pick up page on
the ICAA website.
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APPENDIX 4b
Use of technology with the spreadsheet style assignments enables each candidate to be given the
same assignment but with a different set of numbers, thereby reducing the potential for collusion.
The assignment is then electronically marked with feedback given on the various cells.
Written assignments are centrally marked by a panel of members and the feedback process is
supported by a software product developed by Mindtrail. The screen dump below gives some
indication of how this process occurs, with statements on the left side of the screen chosen by the
marker being collected into a file for the candidate on the right side of the screen. This product
also includes functionality for administrative support and tracking of marker performance.
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APPENDIX 4b
EVALUATING THE SUCCESS OF TECHNOLOGY–ADVANTAGES AND PITFALLS
1.
Is technology the answer?
With today’s technological age, many have the mindset that if there is an opportunity to use technology, then it
will be the best solution. This certainly is not always the case, particularly as technology is very expensive.
Over time we have seen examples of projects where large amounts of money were spent with few positive
outcomes. These included products which were little more than online textbooks, and create a very frustrating
experience for students. There are a wide variety of learning resources and learning activities available.
Technology will often not be the most appropriate resources. It is very important to carefully consider the
outcome required and the best way to achieve the outcome. Careful research and testing is required for every
potential product.
2.
Are we leading or bleeding?
Entering innovative areas of technology is risky. Even with the best advice and extensive testing, there is always
risk that the “live” experience may not be everything that was expected. To alleviate as many problems as
possible, careful planning, testing and implementation are vital, with realistic risk management and back up
strategies available.
3.
Technology must not “drown” the learning objective.
Many pieces of technology are so complex that candidates struggle with the technology and therefore are not
able to develop the competencies that were intended. Any technology used must be user friendly so that there is
real learning advantage gained.
4.
Does it assist learning?
It is important to have a clear understanding from the outset regarding the advantages to be achieved through the
use of technology. Following implementation, it is vital to evaluate whether the outcome required has been
achieved. If the outcome is positive it is still appropriate to re-examine whether the technology was the best
solution from the perspective of the learning and in the context of the resources required.
5.
Candidate satisfaction
This will need to be considered and could be influenced by a wide variety of issues (eg. quality of internet
access) that are not necessarily directly linked to the quality of the learning tool. The appropriateness of
solutions will vary from country to country, depending on the infrastructure available.
6.
Benefit/cost
In any consideration regarding the use of technology the benefit needs to be assessed in relation to the cost.
Whilst technological solutions may provide the best learning environment, it may not be practical to implement
due to the cost involved. This needs to be considered in the context of the overall resource availability and
pricing strategy.
7.
Risk
With the use of any technology comes a level of risk and this risk will vary between the different applications
and environments. Risk management and availability of back up need to be considered.
8.
Commercial platforms
Educational technology is a rapidly expanding market. There are many commercial products available that have
been carefully tested and have the potential to provide a stable product with ongoing improvements at a relatively
low price compared to a fully custom-built solution. In many cases, the commercial products provide an ideal
solution and can be customised in appearance and functionality to suit the client.
9.
Continuous improvement
Technology is changing rapidly with the result that products that are cutting edge today can rather quickly
become dated. At the same time, advances in bandwidth functionality and accessibility etc., provide new
opportunities from one day to the next.
10. Use in Assessment
Technology has the potential to support assessment in many ways. These are diverse ranging from opportunities
to easily collate information on markers, assisting in reliability of marking, through to opportunities to provide
feedback to students. Advances are occurring in the provision of online exams and electronic marking of essays.
With the current focus in this area there is no doubt that dramatic changes will continue to occur in the near
future.
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APPENDIX 4b
5. Conclusion
The current business environment is rapidly changing and facing many challenges now and for the future.
Accounting education has the responsibility to take advantage of the evolution of educational methodologies to
ensure the best possible preparation for our future members.
Whilst the CA Program is in its infancy early feedback from members and candidates is encouraging. Currently
(November 2002) an independent review of the program is being conducted and this is being supported by research
into stakeholder views. Output of this work will assist in the continuous improvement process.
Our experience leads us to conclude that Technology can assist and can be blended with other learning strategies. It
must, however, be used with careful consideration of the knowledge, skills and values required and the outcomes to
be achieved. Due consideration must be given to the costs involved and the need for risk management. The
advantages for students can, however, be sensational
!
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APPENDIX 5a
CPA (AUSTRALIA)
MENTOR PROGRAMME
The Practical Experience Mentor Programme is one of three requirements to advance to CPA
status. It was introduced in April 2002 and provides a structured framework to assist Associate
members in gaining mentored work experience with exposure to selected areas of work
(comptencies0 required of finance, accountants and business advisors. Associate undertake the
Mentor programme for 3 years (or full-time equivalent) commencing from the first semester they
have with their mentor.
The Programme aims to develop highly qualified and employable professionals who are valued
for their skills and commitment to the field of accounting, finance and business advice.
The Mentor Programme is based on Birkett (1993) study, which classifies the profession into 9
areas of work. These areas of work indicate the competencies expected of the professional
accountant. For each area of work, a list of particular workplace skills and knowledge is identified
with suggestions of work place task that can be used as evidence to demonstrate competence.
(Refer Appendix 5B).
The mentees, in discussion, with the mentors need to decide on which core area of work and
which level of evidence of task outcome will be collected. The decision on core areas will depend
on the work that the mentees do, or will be doing, and on where their interests lie. Mentees are
required to undertake a minimum of one area of work (comptence) at level 1 and one area of work
(competency) at level 2; or a minimum of three areas of work at level 1. They could also opt for
one area of work at level 3, given they have significant prior experience in finance, accounting or
business prior to commencing the CPA programme.
The Mentor Programme is designed to run parallel to the member's employment. It requires the
mentee to collect current workplace tasks as evidence to show their achievement of necessary
practical skills in the accounting profession. The mentor's role is to offer guidance and direction in
the collection of the most appropriate workplace evidence. The mentor is also required to check
this workplace evidence and sign the mentor's Testimonial, in which they testify that the mentee
has attained the necessary skills and presented workplace evidence that is current, valid and
authentic.
Thus the Programme provides mentees an opportunity to build on their academic qualifications by
applying theoretical knowledge, with the assistance of their mentor's expertise, skills and insights.
The programme, essentially, ensures Associate members develop these workplace skills and
collect documentary evidence from the workplace to demonstrate this skill development.
Details on Mentor programme is available at:
http://www.cpaaustralia.com.au/cps/rde/xchg/cpa/hs.xsl/802_4368_ENA_HTML.htm
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APPENDIX 5b
AREAS OF WORK AND LEVELS OF COMPETENCIES
STARTING
POINT
IDENTIFYING
COMPETENCIES
(SKILLS &
KNOWLEDGE AND
TASK OUTCOME)
UNITS OF WORK
(The general work
skills required in a
specific accounting
area)
WORK AREAS
LEVELS OF COMPETENCY
Broad areas of
specialisation within the
accounting profession
ACADEMIA
AUDITING
EXTERNAL
REPORTING
SKILLS SETS
(the ability to
perform individual
work tasks as part
of a unit of work)
KNOWLEDGE
(the underlying
knowledge
required to
perform individual
work task)
TASK
OUTCOMES
(the documented
evidence that a
particular work
task can be
completed
FINANCIAL
PLANNING
LEVEL 1:
Involves the mentee working under
supervision carrying out tasks of
relatively low levels of risk and
complexity. The mentee is likely to
be working as a team member, with
a defined role within the team. At
this level the mentee is required to
demonstrate broad knowledge of the
area chosen
LEVEL 2
Involves work where the mentee is
responsible for both the quality and
quantity of the work. The mentee is
likely to be a team leader, or
working independently on a project
or assignment. In this situation, the
mentee is responsible for managing
his or her own work.
INFORMATION
TECHNOLOGY
INSOLVENCY &
RECONSTRUCTI
ON
MANAGEMENT
ACCOUNTING
LEVEL 3
Involves work where the mentee can
respond to a whole situation rather
than its separate components. The
mentee is able to draw directly on
prior experience (usually 10-12
years) to manage an area of work
(competency). Due to their
experience, the mentee is able to
approach a work situation
instinctively and is often an "expert"
or "specialist" in his/her chosen area.
The mentee is likely to be a manager
or leader in the area of work
(competency).
TAXATION
TREASURY
93