Professional & Ethical Behaviour This competency is about dealing with ethical dilemmas in a
professional setting or identifying a professional conflict (with the client, team member,
manager, or partner) and explaining the nature of the conflict. Describe what professional
values were in conflict with each other and how your integrity was tested. The conflict should
warrant an ethical dilemma and should involve deliberation on your part and possibly
consultation with others. Please avoid describing scheduling conflicts or personal stress
management. Page 3 Problem Solving and Decision Making Identify a unique problem or an
opportunity for a process improvement and explain how your particular efforts resulted in a
feasible solution or increased efficiency. Focus on instances where some deeper thought and
analysis were required. Include as many details as possible to help the reader appreciate the
scope and importance of the problem or decision. Please avoid detailing routine work as this
question is intended for situations beyond what is normally required as part of your role.
Communication In order to communicate effectively, a CPA must consider the financial literacy
of their audience and tailor their written and oral language appropriately. Application of
technical competencies requires a thorough understanding of the users of the financial
information so the work of a CPA involves listening, interviewing and discussing. Make sure to
describe in detail the steps taken to obtain the information, clarify your understanding and
finally convey your message. Self-Management By nature of the CPA program, candidates are
constantly required to perform slightly more advanced work than their capabilities or monitor
and improve their performance. Reflect on a time when the work was particularly challenging
and you demonstrated the ability to rise to the occasion, or you received feedback that helped
you learn a valuable lesson about maintaining a consistent level of performance. You should be
able to identify which CPA value/s is/are relevant to your example. Teamwork and Leadership
Teamwork is essential to the learning and development of a CPA. By the end of your required
practical experience duration there should be numerous examples you can draw from as a team
member or project manager. Use this as an opportunity to reflect on challenges your team
handled and how your individual efforts contributed to the team’s success; or describe the
various project management skills you learned (adaptability, delegation, organization,
communication, etc.). Summary Questions In addition to the five reflective questions, CPA
students/candidates will be provided with two brief summary questions — one that asks CPA
students/candidates to reflect on progress over the reporting period and another that sets the
focus for the next reporting period. These brief summary questions also guide the discussions of
CPA students/candidates with their mentors. Summary Question A (MANDATORY) Identify
key competency areas (enabling and/or technical) you will focus on developing or improving
between now and your next meeting with your mentor. What is your action plan for doing so?
Summary Question B (OPTIONAL) Looking back at your experience captured in this report, in
which competency areas (enabling or technical) do you feel most confident in your abilities and
why?