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;
• 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.