PULSAR Perspectives for Future - Accrual Based Accounting Core Competency Framework for Public Sector Finance Professionals (English)

The Core Competency Framework is meant to be used as a guide, or starting point, in defining core competencies with respect to accrual based accounting for various functional job categories within Government. Tasks and responsibilities of the various job categories will likely differ between jurisdictions, and as such the Framework should be modified to adapt to the specific context of each jurisdiction rather than applied verbatim. The Core Competencies identified are specific to accrual based accounting and do not address core competencies required for the broader job functions of each group. The Framework was developed through a broad consultation process with PULSAR participants, including representatives from Ministries of Finance, Government Finance Academies, universities, and Professional Accountancy Organizations (PAOs) from its thirteen member countries, who provided fundamental input to define the key functional job categories and competencies for each functional role. The Core Competency Framework is based on International Education Standards and the guidelines contained in International Education Paper 2, Toward Competent Professional Accountants, issued by the International Accounting Standards Education Board (IAESB). The IAESB is an independent standard-setting body that develops education standards, implementation support materials, and application guidance for use by stakeholders in the delivery of professional accounting.