A ACA A Q

ACA
A A QUA
Q ALIF
FICA
ATIION
N
PROF
P
FESSIIONA
AL DEVELO
OPME
ENT LADD
L DERS
20
013
ICA
AEW – ACA Pro
ofessional Dev
velopment Ladd
ders 2013
© IC
CAEW 2013. All
A rights reserv
ved.
0
THE ACA QUALIFICATION
The ACA qualification is one of the most advanced learning and professional development programmes
available. Its integrated components provide individuals with an in-depth understanding across
accountancy, finance and business. Combined they help build the technical knowledge, professional skills
and practical experience needed to become an ICAEW Chartered Accountant.
Each component is designed to complement each other, which means that students put theory into practice and
can understand and apply what they learn to their day-to-day work. The components are:
PROFESSIONAL DEVELOPMENT
ICAEW Chartered Accountants are known for their professionalism and expertise. Professional development
prepares them to successfully handle a variety of different situations that they will encounter throughout their
careers.
Professional development improves students’ abilities and performance. There are seven ladders in which a
student will progress and work their way through. Where a student starts and how fast they progress up each
ladder is flexible and is managed by their employer.
The seven ladders are:
1 Communication
2 Team working
3 Decision making
4 Consideration
5 Adding value
6 Problem solving
7 Technical competence
This document outlines each professional development ladder. There are seven or eight steps within each ladder
that represent a skill. Students must demonstrate each skill by providing an example for their practical work
experience. Guidance is given to show the types of examples a student can give to meet the skills within each
ladder.
Many of the skills within each ladder are linked to the Case Study (CS) and ethics (E), so we recommend that all
steps within each ladder are completed before a student attempts the Case Study exam. When a student has
attempted all ACA exams, and has only the Case Study to attempt, an employer can review that student’s
professional development progress to evaluate whether they are ready to take the final exam.
Students will record their professional development within their online training file.
ICAEW – ACA Professional Development Ladders 2013
© ICAEW 2013. All rights reserved.
1
1 CO
OMMUNICATIO
ON
GOAL:
The ability
y to communicate effec
ctively at all levels, usin
ng oral, writtten and pres
sentational
skills
How were
e you able to
o…
Guidance on
o specific examples
e
8
S
CS
…negotiatte successfullly?
Negotiating
g with peers, seniors
s
and clients,
c
clearlyy and fairly, in
n
order to influence outcom
mes beneficia
ally for the org
ganisation.
7
S
CS
…use ava
ailable resources to presen
nt
informatio
on formally to a group?
priate style, in order to
Presenting formally and in an approp
an internal or external audience.
persuade a
6
E
CS
S
5
n the views of
o more senior members
…question
of the orga
anisation?
Using the power
p
of logiccal argument. May involve handling
adverse or unwelcome decisions.
d
eport-writing skills?
s
…demonsstrate good re
Communica
ating in pure, formal and lo
ogical written form.
4
E
hange anothe
er’s point of
…use perrsuasion to ch
view, whilsst demonstra
ating an underrstanding of
their viewss?
Appreciatin
ng both sides, being forcefu
ul and persua
asive, rather
than passivve. Empathising with collea
agues and cu
ustomers.
Managing a
adversarial sittuations.
3
nformation an
nd knowledge
e that
…share in
helped oth
hers succeed
d?
Informal me
entoring, coacching. Oral prresentation skills.
2
E
an appreciatio
on of both sides of an
… show a
argument?
?
Keeping an
n open mind. Demonstratin
ng listening skkills. Handling
g
difficult deccisions. Show
wing diplomacy and compro
omise.
1
E
…appreciate the point at which assistance is
required?
Knowing wh
hen help is re
equired and where
w
to find it. Seeking
opportunitie
es for learning
g.
2 TE
EAM WO
ORKING
GOAL:
The ability
y to operate successfullly as a mem
mber or lead
der of a team
m
How were
e you able to
o…
Guidance o
on specific examples
e
7
E
S
CS
…successsfully manage
e a project invvolving
others?
Planning, managing
m
and
d controlling an
a effective te
eam to
employer’s standards. Meeting
M
performance objecctives within
ul outcomes.
time constrraints. Achieving successfu
6
CS
S
…use you
ur authority to
o set and priorritise tasks
for others?
?
Setting, pla
anning and reviewing objec
ctives with tim
me
constraints. Demonstratting best pracctice. Supervissing. Taking
difficult deccisions and se
eeing issues as
a part of mo
ore complex
wholes.
5
E
…demonsstrate an unde
erstanding off the impact
of pressurre on others?
ware of your
Relating to and supporting other people. Being aw
surrounding
gs and the iss
sues of others
s.
4
…allocate
e resources in
n order to makke a project
work?
Budgeting and
a planning both time an
nd costs. Deciiding
priorities, to
o meet deadlines. Handling
g pressure.
3
E
hat you valued
d the contribu
ution of
…show th
other team
m members?
Motivating, encouraging, training, devveloping, promoting
teamwork and
Also learning
a building relationships.
r
g from your
colleagues..
2
E
…use a te
eam structure
e to meet perfformance
objectivess?
Putting a te
eam together or making an
n existing group work more
e
effectively. Collaborating
g with peers and
a operating
g to a brief in
a structured
d situation.
1
E
…share yo
our knowledg
ge for the ben
nefit of
others?
Working with your peerss and assistin
ng colleagues with creative
e
thinking.
ICA
AEW – ACA Pro
ofessional Dev
velopment Ladd
ders 2013
© IC
CAEW 2013. All
A rights reserv
ved.
2
3 DE
ECISION
N MAKIN
NG
GOAL:
The abilitty to gatherr and interprret data in order
o
to mak
ke good decisions
How were
e you able to
o…
Guidance on specific examples
e
8
S
CS
…analyse
e and use data in order to predict
p
future outccomes?
ata from multiple sources, including
Assessing and using da
research and current co
onditions to prredict the futu
ure for
planning, budgeting,
b
forrecasting and other purposses.
7
E
S
CS
…decide b
between two or more strattegic
outcomes?
Being decissive and using independen
nt thought witthin an ethica
al
framework.. Supporting reasoning
r
witth evidence, professional
p
experience
e, technical kn
nowledge and
d the consideration of
alternative views.
6
S
CS
…evaluate
e risk in order to ensure th
hat data was
reliable an
nd control was maintained?
Using senssitivity analysiis to give assurance of datta integrity.
Using a sce
eptical and crritical approacch to data in order
o
to
identify con
ntrol measure
es, monitoring
g processes and
a potential
improveme
ents.
5
E
…stand yo
our ground an
nd maintain your
y
position
under presssure?
Taking deccisions and ca
arrying them through.
t
Handling
pressure. Standing
S
up fo
or yourself.
4
…use softtware to manipulate data in order to
make it more understandable?
Using, for example,
e
Exc
cel, graphs, PowerPoint
P
an
nd databases
to make da
ata more unde
erstandable or
o to draw sta
atistical
conclusionss.
3
E
ow data can be
b used to aid
d decision
…show ho
making?
Making cho
oices backed up by incontrovertible datta.
Documenting decisions and actions in
i defined situ
uations.
a benefits.
Considerattion of costs and
2
e need for
…demonsstrate understtanding of the
data backk-up and recov
very?
Appreciatin
ng the importa
ance of availa
ability and continuity of IT
resources. Understandin
ng security an
nd processing
g integrity.
1
E
…accumu
ulate data to enable
e
otherss to make
decisions?
?
Understand
relevance
ding the need
ds of others. Appreciating
A
and importa
ance of data.
4 CO
ONSIDERATION
N
GOAL:
The ability
y to operate effectively and sustain
nably while respecting
r
t views, rights and
the
values of others
o
How were
e you able to
o…
Guidance on
o specific examples
e
8
E
S
CS
…uphold tthe reputation
n of the organ
nisation for
which you
u work?
Behaving acccording to th
he ICAEW Co
ode of Ethics and
promoting ethical
e
behaviour within the
e organisation
n.
Demonstrating pride in th
he organisatio
on and repressenting it with
h
respect.
7
E
S
CS
…succeed
d by considerring issues ra
ather than
personalitties?
g personal pre
ejudices in orrder to get the
e job done.
Overcoming
Exercising ethical
e
judgem
ment. Showing an even-ha
anded and
tolerant app
proach in diffic
cult circumsta
ances for the sake of the
business.
6
E
S
CS
…show th
hat you appreciate the etho
os and
culture of your professiion?
Demonstrating professionalism and a realistic persspective.
b
an ICAEW Chartere
ed Accountant mean to
What does being
you?
5
E
onflict or breacch and
…identify an ethical co
o an appropria
ate person?
report it to
g what constittutes an ethic
cal conflict or breach.
Recognising
Confronting unethical acttions. Knowin
ng how to askk for
ues upwards where necesssary.
assistance, reporting issu
4
E
…show th
hat you accom
mmodated the
e views,
cultural orr personal circ
cumstances of
o others?
ormal actions and attitudes
s in order to respect
Adapting no
different beliefs – age/se
ex/race/culture
e.
3
E
…demonsstrate an awa
areness of soccial or
environme
ental respons
sibility?
nding your impact on the environment,
e
Sustainabilitty. Understan
not just in te
erms of waste
e, energy etc but also socia
ally.
Voluntary work.
w
Apprecia
ating the impa
act of your acctions on
others.
2
E
…demonsstrate the ethiical principle of
confidentiality?
s at work. Dem
monstrating
Understanding confidentiality conflicts
professionalism and conttrol.
1
E
breast of profe
essional deve
elopments?
…keep ab
g
on arou
und you in
Maintaining an awarenesss of what’s going
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ICA
AEW – ACA Pro
ofessional Dev
velopment Ladd
ders 2013
© IC
CAEW 2013. All
A rights reserv
ved.
3
5 AD
DDING VALUE
V
GOAL:
The ability
y to add valu
ue to the org
ganisation
How were
e you able to
o…
Guidance on specific examples
e
7
E
S
CS
…lead by example and
d be a role mo
odel?
utonomously,, of which you
u were proud,
Achieving ssomething, au
and which others followe
ed. Actively seeking
s
opportunities to
add value.
6
S
CS
…use creativity to solv
ve a problem or
o create an
opportunitty?
c
solution to a proble
em. Using an
n openFinding a creative
minded and
d adaptable approach
a
to fiind a new or better way off
doing some
ething.
5
S
CS
…propose
e a cost-savin
ng or revenue
e-generating
action?
Saving mon
ng the busine
ess through acctions,
ney or growin
systems, equipment and
d people.
4
S
CS
…show an
n understanding of both in
nternal and
external customer
c
need
ds?
ood business
s awareness by
b providing a service
Showing go
internally or
o externally, in practical orr complex situ
uations.
Adapting to
o business cirrcumstances..
3
…demonsstrate your co
ommitment to continuous
learning?
Showing th
he desire to le
earn more eac
ch year. Conttributing to
career and personal dev
velopment dis
scussions.
2
…exceed the expectations of your
employer//client?
ore than was expected, wiith little
Achieving ssomething mo
guidance. U
Understandin
ng employer’ss needs and visions
v
and
appreciatin
ng its culture.
1
E
…show in
ndependence, commitment and multitasking skkills?
Working ind
dependently, completing tasks
t
on time, coping with
change, pre
eparing fully, going the ex
xtra mile.
6 PR
ROBLEM
M SOLVING
GOAL:
The abilitty to make recommend
r
dations in orrder to solve
e problems
How were
e you able to
o…
Guidance on specific examples
e
7
S
CS
…solve a problem in a way that excceeded the
expectatio
ons of the org
ganisation?
ommendation
ns to a conclu
usion by solving a difficult
Taking reco
problem. Working
W
within
n timescale, cost
c
and otherr resource
constraints to create a desired
d
outcome.
6
E
S
CS
…make w
well thought-out recommen
ndations that
indicated tthe best soluttion given the
e existing
constraintts?
o
parties into account. Using
Taking the reactions of other
nowledge, pro
ofessional ex
xperience, eviidence and
technical kn
analysis to support reco
ommendationss.
5
S
CS
…demonsstrate prioritissation and avo
oid
procrastin
nation?
ng problems without
w
good reason. Man
naging time,
Not deferrin
desk and workload.
w
Eva
aluating what is important. Handling
difficult taskks quickly and
d efficiently.
4
…use riskk/probability analysis
a
to evaluate
different o
options?
Using probability and we
eighting, to ra
ank potential ssolutions.
sk and uncerrtainty. Being adaptable in
Identifying associated ris
the face of change.
3
E
…analyse
e a problem and identify all options?
e problem aftter evaluating
g the businesss objectives.
Defining the
Persevering
g in enquiry to ensure com
mpleteness, all
a within an
ethical fram
mework.
2
…use you
ur practical exxperience to help
h
others?
Learning th
hrough situatio
ons and pracctical experien
nce and
sharing tha
at knowledge.
1
…expresss a view that was
w apprecia
ated by
others?
Using indep
pendent thought and spiritt.
ICA
AEW – ACA Pro
ofessional Dev
velopment Ladd
ders 2013
© IC
CAEW 2013. All
A rights reserv
ved.
4
7 TE
ECHNICA
AL COM
MPETEN
NCE
GOAL:
The abilitty to seek, learn and us
se technical information
n for the goo
od of the orrganisation
How were
e you able to
o…
Guidance on specific examples
e
…solve a complex tecchnical probllem?
Overcomin
ng a difficult technical
t
issue using ana
alytical and
technical to
ools and info
ormation from
m multiple so
ources. May
involve e-b
business sys
stems (ERP, CRM, etc).
6
S
CS
…use tecchnical experrtise to offer useful
strategic advice?
Acting as technical
t
helpdesk for oth
hers. Using a
specialisattion to help others
o
progre
ess.
5
…show p
proficiency in a range of software
s
applicatio
ons?
Using more complex applications (PowerPoint, Publisher,
databases, Networks, anti-virus,
a
utilities and oth
her bespoke
ns).
application
4
…use ressearch tools to create a positive
p
outcome?
?
Searching via internet or other sources to expand technical
e and solve a problem.
knowledge
3
…relate a practical isssue to your
examinattion studies?
Keeping exxam studies ‘real’ by linking proactive
ely to
practical siituations.
2
…improve your effecttiveness thro
ough the
use of IT resources?
ove speed, accuracy
a
and
Using basiic IT to impro
presentatio
on. Understa
anding accou
unting packag
ges,
operating systems,
s
bassic spreadsheet, word pro
ocessing
and email software (Exxcel, Word, Outlook).
O
1
wareness of regulatory
r
…demonstrate an aw
ents?
requireme
Investigatin
ng and resea
arching regulatory require
ements.
Documenting procedurres.
7
CS
S
E
ICA
AEW – ACA Pro
ofessional Dev
velopment Ladd
ders 2013
© IC
CAEW 2013. All
A rights reserv
ved.
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