ACCA - The global body for professional accountants


Level 3

Critically assesses evidence and robustly tests its validity and authenticity by corroboration and triangulation. Uses professional judgement to determine whether or how to sample evidence or to decide where further investigation or validation is required and how to obtain it.

Level 2

Has an enquiring mind and questions opinion and facts, both through corroboration and seeking and robustly testing evidence or assertions. Unwilling to accept opinion or fact at face value unless sufficient trust exists.

Level 1

Develops an enquiring mind and questions opinion and facts by seeking supporting evidence.