EG《道德与治理》考点： SYSTEMATIC BODY
澳洲注册会计师考试EG《道德与管理》知识点： A SYSTEMATIC BODY OF THEORY AND KNOWLEDGE.
It is sometimes contended that the main difference between an occupational group that is a profession and another occupational group not recognised as a profession lies in the element of superior skill. This contention does not always withstand scrutiny, as many occupations require high levels of manual skill but make no claim to professional status. Much more important than the possession of skills is the fact that the entire range of skills and expertise should relate to, and be supported by, a well-founded body of knowledge. Thus, theory construction by means of systematic research becomes an essential basis for the development of a profession and for professional practice.
The educational process for accountants is one of lifelong learning that commences with the first study of accounting. The International Federation of Accountants (IFAC) has issued International Education Standards that outline the core competencies all aspiring accountants must satisfy in order to be recognised as a member of the profession, and of a professional body.
All IFAC member bodies (including CPA Australia) must abide by the requirements in these standards when designing the content and assessment of their education programs. The aim of the standards is to ensure an equivalent level of competence and knowledge for all members of the accounting profession. The standards cover technical knowledge, soft skills and professional competence, and they provide a framework for professional bodies to assure the quality of their education programs.