The Canadian Institute of Chartered Accountants defines the competencies that students require to qualify as CAs, and evaluates those competencies through the national Uniform Evaluation (UFE).
The competencies are divided into two categories:
- Pervasive qualities and skills (how CAs do their work)
- Ethical behaviour and professionalism;
- Personal attributes such as accountability, adaptability to change and the ability to self-manage, take initiative and add value; and
- Professional skills such as communication, problem solving and management.
- The specific competencies (what CAs do):
- Governance, strategy, and risk management
- Performance measurement and reporting
- Management decision making; and
CASB students develop CA competencies by completing the competency-based CASB modules and through their work experience at approved CA Training Offices.
Competency-based education requires that students are active in their learning. There are no lectures in the CASB program; rather, students build their competencies by completing weekly tasks as they learn more about the case study that evolves from Module 1 through the end of Module 5.
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