Output-based Approach
36. Member bodies implementing an output-based approach should require
the professional accountant to demonstrate the maintenance and
development of relevant competence by periodically providing evidence
that has been:
(a) Objectively verified by a competent source
(b) Measured using a valid competence assessment method
37. Member bodies need to require professional accountants to obtain evidence that
competence was developed or maintained. The professional accountant is
responsible for providing the evidence to the member body on request and for
ensuring the evidence filed is sufficient and reliable.