"Top Fives" Definitions Core Values The essential and enduring beliefs that we uphold over time. Core values enable us to retain our unique character and value as we embrace the changing dynamics of the global economy. Core Services The work we perform for a fee or salary. Ideally, our work is challenging and elicits premium rewards for ourselves, our employers, and clients. Core Competencies A unique combination of human skills, knowledge, and technology that provides value and results to the user. Enhancing our core competencies is key to sustaining a competitive and differential advantage in the marketplace. Significant Issues How the global forces and scenarios may affect the CPA profession in terms of opportunities and challenges. These are predominant factors we face in creating a viable, long-term future for the CPA profession in the wake of a global economy.

Core Values	Core Services	Core Competencies
Continuing Education and Life-Long Learning CPAs highly value continuing education beyond certification and believe it is important to continuously acquire new skills and knowledge. Competence CPAs are able to perform high quality work in a capable, efficient, and appropriate manner. Integrity CPAs conduct themselves with honesty and professional ethics. Attuned to Broad Business Issues CPAs are in tune with the overall realities of the business environment. Objectivity CPAs are able to deal with information free of distortions, personal bias, or conflicts of interest.	Assurance and Information Integrity Provide a variety of services that improve and assure the quality of information, or its context, for business decision-making. Technology Services Services that leverage technology to improve objectives and decision-making including business application processes, system integrity, knowledge management, system security, and integration of new business processes and practices. Management Consulting and Performance Management Provide advice and insight on the financial and non-financial performance of an organization's operational and strategic processes through broad business knowledge and judgment. Financial Planning Provide a variety of services to organizations and individuals that interpret and add value by utilizing a wide range of financial information. These include everything from tax planning and financial statement analysis to structuring investment portfolios and complex financial transactions. International Services Provide services to support and facilitate commerce in the global marketplace.	Communications and Leadership Skills Able to give and exchange information within meaningful context and with appropriate delivery and interpersonal skills. Able to influence, inspire, and motivate others to achieve results. Strategic and Critical Thinking Skills Able to link data, knowledge, and insight together to provide quality advice for strategic decision-making. Focus on the Customer, Client and Market Able to anticipate and meet the changing needs of clients, employers, customers, and markets better than competitors. Interpretation of Converging Information Able to interpret and provide a broader context using financial and non-financial information. Technologically Adept Able to utilize and leverage technology in ways that add value to clients, customers and employers.