AICPA Pre-Certification Core Competency Framework


The AICPA Pre-certification Core Competency Framework, developed through collaboration of accounting professionals and educators, defines a set of skills-based competencies needed by all students entering the accounting profession, regardless of the career path they choose (public/industry/government/nonprofit) or the specific accounting services they will perform.

How this guide can help you

  • For faculty – know the relevant topics you can incorporate into your curriculum
  • For students – acquire the areas of knowledge through your accounting coursework that will prepare you for the accounting profession
  • For employers – gain insight into how we’re preparing the next generation of accounting professionals based on your feedback