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CGMA Competency Framework

The framework consists of four knowledge areas (Technical Skills, Business Skills, People Skills and Leadership Skills) and is underpinned by Ethics, Integrity and Professionalism.

The Framework shows the range of technical, accounting and finance skills that management accountants need to do their jobs. However, finance professionals also need:

  • business skills in order to understand and apply their technical skills in a business context; 
  • people skills to influence the decisions, actions and behaviours of the organisation and business stakeholders through effective communication; 
  • and leadership skills at various levels to lead their peers and those whose work they oversee to deliver business objectives.

Through the submission of your PER application, you need to demonstrate that you have successfully developed skills and have been able to effectively apply your knowledge and skills to real-world business situations.

Download the full CGMA Competency Framework below and read on to find out more about the framework structure.

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Competency categories

Each knowledge area contains a number of competency categories and individual competencies or skills. Ethics, Integrity and Professionalism are defined through the CIMA Code of Ethics).

CGMA Competency Framework

Competency structure

The Framework categorises individual competencies by knowledge area, competency category and proficiency level as presented in the example below.

Competency structure

Proficiency levels

Competency categories contain a number of different competencies or skills. These are divided out into the four levels of proficiency (Foundational, Intermediate, Advanced and Expert).

Proficiency levels