Appendix 3: Professional competency areas and learning outcomes

Content Summary

Providers of accounting programs in Australia may evidence the professional skills set out in Section 3: Technical and professional competency areas and learning outcomes and this page by referencing initiatives undertaken to meet the national accounting academic learning standards released by the Australian Business Deans Council (ABDC) in 2016*. These standards prescribe threshold learning outcomes across six interrelated areas, that all providers of bachelor and coursework master degree programs in accounting are expected to meet. To comply with the professional competence area detailed above, higher education providers would need to demonstrate that the accredited course or program covers PCA 04 Ethical principles, professional values and integrity in addition to the national accounting academic learning standards.