The achievement of some learning outcomes may extend across several different courses
or subjects, none of which may be devoted solely to that competence area. For example, the
learning outcomes within information technology may be achieved through the integration of
relevant material within courses that focus on management accounting and/or auditing and
assurance. In addition, the sequence in which the competence areas are included in a professional
accounting education program may differ from the sequence presented in Table A. For example,
economics is listed towards the end of the list of competence areas in Table A, but may be covered
fairly early in a professional accounting education program.