Developing professional competence in accounting graduates: An action research study

Abstract

In 2014, the South African Institute of Chartered Accountants (SAICA) introduced the Assessment of Professional Competence (APC) as its final professional examination. The APC is an eight-hour case study assessing both the technical knowledge and pervasive skills that together represent the professional competence required of accountants entering the profession. In order to write the APC, candidates must first complete a preparatory programme designed to develop professional competence.