A11. In the design of professional accounting education programs, the four competence areas listed in Table A may not be identical to the names of prescribed courses or subjects. Also, the learning
outcomes associated with one competence area (for example, organizational) may be
achieved across more than one course or subject. The achievement of some learning
outcomes (for example, those within intellectual) may extend across several different courses or
subjects, none of which may be devoted solely to that competence area.