As part of the activity of the Body of Expert and Licensed Accountants of Romania to facilitate members’ access to relevant specialized materials developed by international organizations, we publish the Romanian language version of the document Mindset and Enabling Skills of Professional Accountants – a Competence Paradigm Shift, the last one from the series of four works elaborated by CPA Canada, in cooperation with IFAC, ICAS and IESBA.
The purpose of this series is to provide practical guidance to professional accountants, professional accounting organizations and other stakeholders, as the profession evolves, to address the stakeholders’ changing needs, while continuing to fulfill their public interest responsibilities.
As the landscape in which professional accountants work continues to evolve, the profession needs to focus on encouraging and supporting PAs to be learners in broader ranges of technical competence than have been historically undertaken, while also channeling professional skills in new contexts. In addition, as technology continues to disrupt organizational norms, there is a greater need than ever for PAs to cultivate their human skills and values such as curiosity, creativity, and resilience. This requires a shift in mindset to be more agile and adaptable and to demonstrate a commitment to lifelong learning,2 while at the same time continuing to be staunch advocates of ethical decision-making.
On the other hand, it is important that in this environment governed by change, the accounting profession to stick to its commitment towards the public interest and to make sure that the decisions taken are always in compliance with the norms of professional ethics.
The other three papers in the series are available in Romanian language, focusing on interconnected, but distinct themes:
– Identifying and mitigating bias and mis- and disinformation
The Romanian version is available on the CECCAR website, Publicații – Organisme internaționale – Alte documente de interes.