3AICPA. 1999. Core Competence Framework for Entry into Accounting Profession. New York. www. aicpa, org.
4Australian society of CPAs and Institute of Chartered Accountants in Australia. 1999. Competency Standards for Registered Company Auditors (draft). www. cpaaustralia, com. au.
5CICA. 2001. The CA Competency Map. Toronto. www. cica. ca.
7IMA. 1999. Counting More, Counting Less : Transformations in the Management Accounting Profession, the 1999 Practice Analysis of Management Accounting. www. imanet, org.
8Institute of Internal Auditors. 2000. Competency Framework for Internal Auditing. Attamonte Springs. Florida. www. theiia.org.
9Hager, P., Gonczi, A. and Oliver, L. 1990. Competency- Based Approaches to Professional Education. In: Bezzina, M. and Butcher, J. (eds). The Changing Face of Professional Education. Australian Association for Research in Education.
10IFAC. 2002. Study 12: Competency Profiles for Management Accounting Practice and Practitioners. New York. www. ifac. org.
