Syllabus & Competencies Matrix for a Three-level Qualification
This syllabus and competency matrix for a three-level qualification for professional accountants was developed by the Institute of Chartered Accountants in England and Wales under the IFAC Professional Accountancy Organization Capacity Building Program funded by the UK Aid from the UK Government. The original Russian version is also available.
The syllabus helps prepare well-rounded advisors who:
- contribute real value in management of all types of organizations;
- act in the public interest as well as that of their employer or client;
- meeting the requirements of IESs that are effective as of January 2021 and incorporating international accounting and auditing standards;
- deliver and demonstrate competencies that include the sound knowledge and higher-value technical skills expected of future accountancy and finance professionals; and
- deliver their technical knowledge and skills in a practical and relevant way.
The main features of the syllabus include:
- A three-tier syllabus and examination structure that supports developing competent professional accountants at the foundation, intermediate and advanced levels.
- Benchmarking with international qualifications to facilitate a degree of mutual recognition with other professional qualifications.
- A skills matrix showing what skills are developed as students progress and a detailed syllabus identifying subjects aligned to students’ abilities upon completion.
- Extensive references to ethical aspects of practicing accountancy.