ABSTRACT: The American Institute of Certified Public Accountants (AICPA) Foundational Competencies Framework for Aspiring CPAs (Framework) was developed by educators and accounting professionals to define the skills-based competencies students entering the accounting profession need. The Framework provides a resource educators can use to develop curricula which supports students on the path to becoming a Certified Public Accountant (CPA) in the United States. The competencies listed in the framework are organized under three pillars: technical competencies, which are specific to the accounting profession; organizational competencies that relate to the business environment in which accounting professionals work; and leadership competencies, which relate to the skills, attitudes, and behaviors of accounting professionals. Specific leadership competencies required by accounting professionals, as identified by the AICPA, are ethical behavior, critical thinking, collaboration, self-management, and communication. As educators explore the Framework to determine changes needed in the accounting curriculum, they need to examine the expectations of future employers with respect to leadership competencies. The question accounting educators need to answer is: how can leadership competencies be fostered and developed without detracting from the teaching of other competencies?
KEYWORDS -Leadership Competencies, AICPA Competency Framework, Accounting Curriculum