ACCA - The global body for professional accountants


Level 3

Anticipates and plans for self, business and clients. Identifies and develops new ideas and challenges for business improvement. Is prepared to defend them robustly and is able to implement and manage change to achieve objectives.

Level 2

Seeks new tasks and development opportunities. Identifies and develops new ideas, areas for improvement and is prepared to logically and robustly defend them.

Level 1

Seeks and suggests ideas to appropriate people at appropriate times. Seeks new tasks and challenges whenever previous work has been completed successfully.