All Rights Reserved
Core Competencies
The unique blend of knowledge and skills, which is difficult for competitors to imitate, is critical to the future of the CPA profession. Traditionally, core competencies have been directly linked to the competitive attributes of price and performance of products and services. As techniques and standards for achieving low cost and high quality are increasingly available, core competencies must be continuously refined as the source of differential advantage. This implies that the real source of competitive advantage lies within the ability to optimize the blend of technology and human skills and knowledge.