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Level of Proficiency	Description
Foundation	Typically, learning outcomes in a competence area focus on: Defining, explaining, summarizing, and interpreting the underlying principles and theories of relevant areas of technical competence to complete tasks while working under appropriate supervision; Performing assigned tasks by using the appropriate professional skills; Recognizing the importance of professional values, ethics, and attitudes in performing assigned tasks; Solving simple problems, and referring complex tasks or problems to supervisors or those with specialized expertise; and Providing information and explaining ideas in a clear manner, using oral and written communications. Learning outcomes at the foundation level relate to work environments that are characterized by low levels of ambiguity, complexity, and uncertainty.
Intermediate	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; and 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 environments that are characterized by moderate levels of ambiguity, complexity, and uncertainty.
Advanced	Typically, learning outcomes in a competence area focus on: Selecting and integrating principles and theories from different areas of technical competence to manage and lead projects and work assignments, and to make recommendations appropriate to stakeholder needs; Integrating technical competence and professional skills to manage and lead projects and work assignments; Making judgments on appropriate courses of action drawing on professional values, ethics, and attitudes; Assessing, researching, and resolving complex problems with limited supervision; Anticipating, consulting appropriately, and developing solutions to complex problems and issues; and Consistently presenting and explaining relevant information in a persuasive manner to a wide-range of stakeholders. Learning outcomes at the advanced level relate to work environments that are characterized by high levels of ambiguity, complexity, and uncertainty.

Level of Proficiency

Description

Foundation

Typically, learning outcomes in a competence area focus on:

Defining, explaining, summarizing, and interpreting the underlying principles and theories of relevant areas of technical competence to complete tasks while working under appropriate supervision;
Performing assigned tasks by using the appropriate professional skills;
Recognizing the importance of professional values, ethics, and attitudes in performing assigned tasks;
Solving simple problems, and referring complex tasks or problems to supervisors or those with specialized expertise; and
Providing information and explaining ideas in a clear manner, using oral and written communications.

Learning outcomes at the foundation level relate to work environments that are characterized by low levels of ambiguity, complexity, and uncertainty.

Intermediate

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; and
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 environments that are characterized by moderate levels of ambiguity, complexity, and uncertainty.

Advanced

Typically, learning outcomes in a competence area focus on:

Selecting and integrating principles and theories from different areas of technical competence to manage and lead projects and work assignments, and to make recommendations appropriate to stakeholder needs;
Integrating technical competence and professional skills to manage and lead projects and work assignments;
Making judgments on appropriate courses of action drawing on professional values, ethics, and attitudes;
Assessing, researching, and resolving complex problems with limited supervision;
Anticipating, consulting appropriately, and developing solutions to complex problems and issues; and
Consistently presenting and explaining relevant information in a persuasive manner to a wide-range of stakeholders.

Learning outcomes at the advanced level relate to work environments that are characterized by high levels of ambiguity, complexity, and uncertainty.

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Description of Levels of Proficiency