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Why Doesn the List of Competencies Include Traditional Subject/Content Areas?

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Why Doesn the List of Competencies Include Traditional Subject/Content Areas?

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The Framework focuses on skills and is not structured around traditional subject/content areas or accounting services. A skills-based curriculum versus a knowledge-based curriculum is advocated because the body of knowledge and the accounting profession are changing so rapidly. Although knowledge requirements will change with time, the core set of competencies identified by the Framework will have long-term value and will support a variety of career opportunities for the future CPA.

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