Abstract
This chapter discusses skills and competencies of accountants. The usual method of deriving competency-based standards for accountants is to undertake a series of detailed studies of the things that accountants do as well as to ask members of the profession, and academics what changes might be expected over the next five, or 10 years. Delphi studies are commonly used, and there have been criticisms of them. The methods used could be improved, and refined. This is not a good reason for delaying the development of standards. It suggests that one has much to learn about the methods, and the outcomes. It is found that if no attempt is made, the accounting profession will be open to charges that it has no objective method for assessing the competence of graduates that it denies people of diverse backgrounds the opportunity to practice their profession, and denies migrants and refugees the opportunity to use their training, and experience in their new homeland.
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