- Communication - The ability to articulate and deliver financial information and recommendations in both written and oral presentation format.
- Tools - The ability to create, use, understand, and interpret the results of computerized databases and spreadsheet analyses (and tax software, for tax courses).
- Ethics - The ability to recognize an ethical issue and analyze the potential outcomes for the relevant constituencies and make a reasoned judgment.
- Law - The ability to understand statutory provisions governing business processes and to understand laws governing auditor conduct.
- Client - The ability to understand varying client environments and identify inherent risks, appropriate controls, and control risks including risks from industry, regulatory, and environmental sources.
- Problem Definition - The ability to identify a key problem in an accounting context (or tax context, for tax courses; or accounting and tax context, for ethics courses).
- Analysis - The ability to interpret accounting standards (or tax laws, for tax courses) and analyze information to draw reasoned, ethical conclusions.
- Decision-Making - The ability to make ethical choices among one or more alternatives with the intention of moving toward some desired state of affairs in an accounting context (or tax context, for tax courses).