T/CACFO 004-2019 Active Group standards

T/CACFO 004-2019 The Chinese Framework for Professional Competence of Management Accounting

Publish Date: 2019-03-25 Implement Date: 2019-03-25 For services related to genuine standard inquiry, procurement, translation, and other related services in China, please Contact Us

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Basic Information

Standard Code: T/CACFO 004-2019

Standard Type: Group standards

Standard Status: Active

is_force_gb: no

CCS Name: \nClassification and coding

ICS Name: Integrated services

Publish Date: 2019-03-25

Implement Date: 2019-03-25

Scope

Main technical content: This standard specifies the levels and requirements of management accounting professional competence. Management accounting professional competence is divided into two categories: professional competence and comprehensive competence. Professional competence includes financial accounting competence and management control competence, while comprehensive competence includes innovation competence and leadership. Management accounting professional competence should be based on professional ethics and behavioral norms. This standard divides the various professional competencies that management accountants should possess into four levels: junior, intermediate, senior, and special. Specific professional competency requirements are set for junior, intermediate, and senior levels. The competencies at the special level are higher than those at the senior level, emphasizing the ability to analyze and judge the macroeconomic situation, and only a general description is provided. This standard applies to the cultivation and evaluation of management accounting talents in enterprises, administrative units, and public institutions.