International Accounting Education Standards Board (2014a) defined competence in Handbook of International Education Pronouncement 2014 as the ability to perform a work role to define standard with reference to working environments. To demonstrate competence in a role, a professional accountant must possess the necessary technical competence, professional skills, and professional values, ethics, and attitudes. To define the necessary competency emphasized the ability of individuals to perform to the standards expected of professional accountants, and requires an appropriate level of knowledge, skills, values, ethics, and attitudes to achieve that competence.