(a) Intellectual relates to the ability of a professional accountant to solve problems, to make decisions, and to exercise professional judgment;
(b) Interpersonal and communication relate to the ability of a professional accountant to work and interact effectively with others;
(c) Personal relates to the personal attitudes and behavior of a professional accountant; and
(d) Organizational relates to the ability of a professional accountant to work effectively with or within an organization to obtain the optimal results or outcomes from the people and resources available.