Information and Communications Technologies Non-Authoritative Learning Outcomes

Changes in technology across the financial reporting supply chain are impacting the expected information and communications technologies (ICT) competencies and skills of aspiring and professional accountants to perform their roles. Identifying the ICT skills needed by aspiring and professional accountants serves the public interest by enabling the accounting profession to provide high-quality financial reporting, auditing, or other related financial and accounting services in the digital age.

The purpose of this guidance is to provide non-authoritative ICT-related learning outcomes to enhance the professional competence and development and application of the knowledge, skills, and behaviors needed in ICT by aspiring and professional accountants. These non-authoritative learning outcomes when considered individually, or in aggregate, may assist in identifying specific knowledge, skills and behaviors needed in ICT by aspiring and professional accountants.