A8. IFAC member bodies may provide tools to help professional accountants plan relevant CPD, such
as:
(a) Competency maps, which provide a list of key competences for certain roles or sectors of
the profession; and
(b) Learning plan templates, which assist professional accountants to identify learning and
development needs and how to meet them.
A9. IFAC member bodies may consider providing guidance that encourages professional accountants
to discuss their CPD with employers, colleagues, and IFAC member bodies to help them identify
competency or learning gaps in order to specify relevant learning opportunities to meet those
needs.