5AICPA. 1999. Core Competence Framework for Entry into Accounting Profession. New York. www. aicpa, org.
6Australian society of CPAs and Institute of Chartered Accountants in Australia. 1999. Competency Standards for Registered Company Auditors (draft). www. cpaaustralia, com. au.
7CICA. 2001. The CA Competency Map. Toronto. www. cica. ca.
9IMA. 1999. Counting More, Counting Less : Transformations in the Management Accounting Profession, the 1999 Practice Analysis of Management Accounting. www. imanet, org.
10Institute of Internal Auditors. 2000. Competency Framework for Internal Auditing. Attamonte Springs. Florida. www. theiia.org.
