Typically, learning outcomes in a competence area focus on:
• Independently applying, comparing and analyzing underlying principles and
theories from relevant areas of technical competence to complete work
assignments and make decisions;
• Combining technical competence and professional skills to complete work
assignments;
• Applying professional values, ethics, and attitudes to work assignments; and
• Presenting information and explaining ideas in a clear manner, using oral and
written communications, to accounting and non- accounting stakeholders.
Learning outcomes at the intermediate level relate to work situations that are
characterized by moderate levels of ambiguity, complexity, and uncertainty.