This is a sample CPA Core Competency Scan, developed using the Cognitive Edge SenseMaker tool. This approach has been developed in conjunction with INCPAS (Indiana CPA Society), who have exclusive rights on the method in the United States.

1. Prepared by:
David Griffiths, PhD
Founder k3-Cubed Ltd
CPA CORE COMPETENCY
SAMPLE BM REPORT
Firm: Sample CPAs
Date: May 2013

2. 0.1 Index
1.1 Briefing - 4
1.2 Report Focus - 5
1.3 Data Interpretation - 6
1.4 Legend - 7
2.1 Participation Breakdown - 10
3.1 Headlines - 13
4.1 Stories - 15
4.2 Feelings - 16
5.1 Sharing Knowledge - 18
5.1.1 Knowledge Culture - 21
5.2 Entrepreneurship - 22
5.2.1 Entrepreneurship 2 - 24
5.3 Relationship Building - 26
5.3.1 Relationship Building 2 - 28
5.4 Synthesising Intelligence - 30
5.4.1 Synthesising Intelligence 2 - 32
5.5 Leadership - 34
5.5.1 Leadership 2 - 37
5.6 Communication - 40
5.6.1 Communication 2 - 42
5.7 Critical Thinking - 44
6.1 Notes - 47
7.1 Contacts - 49
2

3. 1.0 OVERVIEW

4. 1.1 Briefing
• This is a sample report from 78 CPAs across 6 firms (represented for the purpose of
this sample report as a single firm - see notes in Section 6.1). Individual firm reports
would be set against the context and needs of the firm, which are determined via
face-to-face and telephone interviews. Individual firm level report outputs would
provider a deeper breakdown of the data than those in this sample report;
demonstrating opportunities and threats based on a range of filters: location (for
firms with multiple locations), age, experience (such as time as a certified CPA),
position held, position desired, feelings about the future of the firm etc.
• The outputs are anonymous, but personal reports and guidance (professional
development, career development etc.) can be provided to all respondents (coming
fall 2013).
• CPA Core Competency performance is linked to the individual and organisational
context. They cannot be separated and therefore reports also explores individual
stories, feelings and perceptions. This element of the process primes the data to
bring a richer degree of sense making when considering the story to be told through
the report.
• The individual, the firm and the environment do not sit in isolation, they interact to
produce a complex whole. The reports produced using the SenseMaker process
address all three aspects, providing firms with a deep insight into the present and
future.
4

5. 1.2 Report Focus
• Nobody can tell you what the future will look like, but your past and present certainly
influences it. The question is, how much do your people know about themselves and how
much do you really know about your firm?
• All organisations, at some point, will transition through periods of growth, preservation,
destruction and reorganisation. The events that will shift you from one phase to another
can sometimes be predicted, but more often they are unforeseen. Today’s organisations
operate in an environment that is more connected, interdependent and diverse than ever
before. This creates an environment, where the only certainty is change.
• Your ability to adapt to this changing environment, to solve problems and make
decisions, is fundamentally built upon the knowledge, skills and experience of your
people. Your human resources are your biggest assets, but are they prepared for the
challenges that lie ahead?
• To help you find out, INCPAS has partnered with K3-Cubed and Cognitive-Edge to
provide a scanning solution powered by SenseMaker™, one of the most potent insight
tools available today and used by government organisations the world over.
• The outputs from this scan will provide a powerful insight into CPA Core Competencies,
as they exist within your organisation. Have no doubt, this scan can have a significant
impact upon your operational and strategic planning processes. The results will give you
a rare insight into your capabilities that you will probably not have seen before.
5

6. 1.3 Data Interpretation
• The insights expressed in this report have been developed via several powerful
quantitative and qualitative analytic tools. In the first instance the stories told by the
participants, as well as the “feelings” toward those stories, set the context for the
presentation of the data (see section 6.0 for further details on data credibility/reliability.
• Each respondent’s story is compared and contrasted against his or her responses to each
individual question, as well as other respondents at a similar position, years as a
practicing CPA and number of years with the firm. Responses are then compared and
contrasted against the entire population of the scan.
• Data is formatted and presented according to the nature of the patterns that emerge in
the analysis, using a minimum of 3 different analytical tools to strengthen credibility.
• The integrity/reliability of the analysis is verified using a random selection of
respondents. Here an internal verification process is applied, where respondents are
contacted to confirm that the interpretation of their data accurately reflects their views.
• Stories are analysed in isolation and as part of the wider whole. Through this process
data is coded and clustered around themes that are of relevance to the firm. For
example, you might see a central theme (a lack of growth) that is informed by 4 sub-
themes (talent management, critical thinking, growing a network and developing
services). Data analysis is then conducted and presented against this background noise.
In an individual firm report, and where appropriate, a reminder of this “noise” is
provided via quotes, to assist in contextualising points of reference in the data. 6

7. 1.4 Legend
BAR CHART:
Each ‘block’ = a scan response.
Green line = Median.
Red line = Average.
Shaded area = area for observation.
Arrow = Point of interest
Discussion is based on responses that
emerge in the shaded area, with
responses at the extreme showing a
strong affinity toward the opinion
expressed.
Strong
affinity
LEGEND – TRIAD SCATTER
CHART:
Scatter clusters are highlighted with
circles and arrows. Each dot = a
response. Where multiple colour dots
are used, this indicates a filter (age/
position/experience etc.) and in a full
report an additional legend would be
provided. The closer to the “point” or
side of a triangle, the stronger the
affinity toward a specific view.
7

8. 1.4 Legend
LEGEND – LANDSCAPES:
Used to visualise a large data
landscape around three responses.
Arrows indicate a trend or point of
interest for discussion.
LEGEND – TEXT COLOUR
CODING
Critical: Action needed
Be aware: This area has the potential to
become “critical”
Good performance: Continue to monitor
8

9. 2.0 PARTICIPATION
9

10. 2.1 Participation Breakdown
10
38%
4%
6% 4%3%
19%
26%
Function
Accounting Services Audit
CFO Consulting
Managing Partner Other Exec
Tax
12%
42%
46%
Sex
Male Female No Answer

11. 2.1 Participation Breakdown
11
1%
26%
3%
15%
19%
17%
19%
Position
Accounting Services Audit
CFO Consulting
Managing Partner Other Exec
Tax
6%
8%
18%
21%
23%
24%
Age
20-29 30-39 40-49
50-59 60-69 70+
No Answer

12. 3.0 HEADLINES
12

13. 3.1 Headlines
Competency Signals:
These are the strong and weak competency signals received from the data. Strong signals
mean that the respondent displayed a strong affinity (clearly aligned her/himself with the
response) to either the excellence or quality statement. A weak signal is interpreted as a
person who has no defined alignment, but their positioning on the triad suggests weak
alignment toward the excellence or quality statement for the competence under question.
13
Knowledge Sharing
Entrepreneurship 1
Entrepreneurship 2
Relationship Building
Synthesising Intelligence 1
Synthesising Intelligence 2
Leadership 1
Leadership 2
Communication 1
Communication 2
Critical Thinking
0 12.5 25.0 37.5 50.0
Excellence Signals: All respondents
Strong Weak
Knowledge Sharing
Entrepreneurship 1
Entrepreneurship 2
Relationship Building
Synthesising Intelligence 1
Synthesising Intelligence 2
Leadership 1
Leadership 2
Communication 1
Communication 2
Critical Thinking
0 17.5 35.0 52.5 70.0
Quality Signals: All respondents

14. 4.0 STORYTELLING & FEELINGS
14

15. 4.1 Stories
Stories being told in your firm
today:
Four impact story themes (two in particular,
Staffing and Strategy) emerge around a core
theme of growth.
People speak of a need for better leadership
and direction. There is also concern around
the future (coming from more senior CPAs)
and what that could mean in terms of the
value of the firm. There is considerable
tension around staffing, specifically work load
versus reward, a lack of clarity when it comes
to career path, issues of general talent
management and succession planning (linked
to discussions on the future). Strategy stories
are split between traditionalists (stick to what
we know) and adventurists (seek out new
products and services to stay relevant).
Positive stories surface in relation to job
satisfaction (mainly at the Partner level) and
the motivation CPAs get from moving into
new service areas and solving new problems.
15

16. 4.2 Feelings
Feelings:
These are the feelings used to describe the
stories told by the participants at the outset of
the CPA Core Competency Scan. These
feelings help set the context for individual and
collective responses within the data set.
Feelings are compared and contrasted across
filters (e.g. position, age, years as a
professional CPA) to explore patterns that
might emerge around a particular area (e.g.
Partners dissatisfied with the potential of new
staff).
In the case of this firm, no significant negative
patterns emerged. Although it should be
noted that the feeling of being “exposed”
resonated within responses from Managers.
This is an area that should be explored
further at the firm level.
16
4%
3%
4%
45%
3%
1%
12%
8%
10%
8%3%
1%
Respondent Feelings
Angry Bewildered Bitter
Empowered Excited Exposed
Happy Incapable Irritated
Motivated Nonchalant Numb
Sad

17. 5.0 CORE COMPETENCIES
17

18. 5.1 Sharing Knowledge
HOW WOULD YOU
DESCRIBE YOUR ABILITY
TO SHARE KNOWLEDGE?:
Your ability to share knowledge is essential to
decision making and problem solving
capability. Have you considered the
effectiveness of your knowledge flows?
Over 50% of the firm only share knowledge
when called upon. You may not see this as a
problem, but now consider that 8 of 15 (53%)
of your Managers only share when called
upon (a basic competency indicator).
Compare this to other functions within the
firm (next 4 diagrams) and you begin to see a
vulnerability in the firm’s future capability to
adapt – especially considering the age of the
Executive Board and the impact on future
leadership needs.
18
Excellence: Activist - I lead on, encourage and
provide opportunities for knowledge sharing
Quality: Catalyst- I tend to receive and freely
distribute knowledge

19. 5.1 Sharing Knowledge
HOW WOULD YOU
DESCRIBE YOUR ABILITY
TO SHARE KNOWLEDGE?:
Compare your Managers to Partner Member
Shareholders and, as should be expected,
there is a dramatic shift toward knowledge
catalysts and activists. This is positive, but to
enhance leadership in this area, there is still
the need for professional development to
transition more “catalysts” to become
“activists” (a shift from quality to excellence).
Compare the Partner Member Shareholders
to Partners and there are not enough
”activists” in the firm. Again, from a
leadership perspective, you need to consider
what message is being transmitted to general
staff.
This concern is reinforced when reflecting
back on your Managers, but this also applies
to Seniors and Staff Accountants (next 2
diagrams).
19

20. 5.1 Sharing Knowledge
HOW WOULD YOU
DESCRIBE YOUR ABILITY
TO SHARE KNOWLEDGE?:
7 of your 12 Seniors see themselves as only
sharing when called upon. Now compare this
to the bottom diagram (Staff Accountants)
where the vast majority see themselves as only
sharing when called upon.
Are you concerned and do you see the need
for leadership in this area? How does this
impact service provision? Growth? Client
retention? Succession planning – will your
future leaders be able to lead in this area and
is it important to you? How could this impact
signal detection or horizon scanning for
strategic planning? How will this impact your
ability to adapt when the unexpected
happens?
20
Seniors
Staff Accountants

21. 5.1.1 (Culture) Sharing Influencer
The culture of my
organization is best described
as follows: “Leaders set the
example and reward knowledge
sharing” or “Share any knowledge
and others will take credit, it’s a dog
eat dog world”.
The overwhelming opinion is that leaders set
the example and reward knowledge sharing.
This is a positive and should be celebrated.
However, this should not detract from the
data presented in 5.1, where there are
emerging issues in the area of knowledge
sharing that could/should be addressed.
21
Strong
affinity
“Leaders set the example and reward
knowledge sharing”

22. 5.2 Entrepreneurship
In providing client services,
do you tend to..?
Here the interest is in your ability to discover
new services (especially when considering a
strategic shift from service provider to
solutions provider). To adapt to changing
client needs. To determine whether your firm
tends to wait to react or act to prevent.
Does your current practice do a good job of
sensing signals of change or do you tend to
stick to what you know, regardless of what else
is happening?
22
Excellence: Explore and actively review existing
offerings to better match market demand
Quality: Think outside the box to extend what you
offer to fit the needs of the client

23. 5.2 Entrepreneurship
In providing client services,
do you tend to?
There is a good balance (distribution) of
Partner responses in relation to this
competency. This said, development time
would be well invested in those with a leaning
toward “Utilize existing service offerings”.
While a balance and push back on
“rainmakers” is appropriate, it is important to
ensure that a potential leaning toward
traditional approaches within the firm is well
founded.
Seniors, perhaps due to the nature of their
position, lean toward the use of existing
services. The problem here is that this
position forms part of your sensory network
and if they are not listening to signals that
indicate a change in client need, who is?
Would it not be better to spend development
time transitioning Seniors toward a position
where they begin to “think outside the box”?
23

24. 5.2.1 Entrepreneurship 2
What is your approach to
delivering client service
solutions?
The interest here, again, is on the evolution of
services to ensure a personalised (individual-
centric) service provision for clients - an
essential element in the evolution from
“service provider” to “solutions provider”.
Managers, in the main, are focused on
“Keeping within cost”. If that is the case, how
are they personalising individual solutions? Is
this caused by a firm focus on traditional
“billable hour” driven solutions/thinking or
project working? To complicate matters,
Seniors, exhibit only weak bonds to the same
basic competency indicator. Why is this?
24
Excellence: Work to give the client what they need,
even if they don’t know it at the time
Quality: Build the relationship, including some
freebies

25. 5.2.1 Entrepreneurship 2
What is your approach to
delivering client service
solutions?
Partners are in need of development. There
are strong bonds to quality competency
indicators, but at this level you should see a
stronger/developing bond to excellence
indicators.
Compare Partners to Partner Member
Shareholders and the development work that
needs to be done is clear. The Partner
Member Shareholder position is an ageing
one. How are you preparing for loss in this
area? At what cost to entrepreneurship? What
cost to relearn what you already know, in
terms of service development/provision?
25

26. 5.3 Relationship Building
If others were looking at my
approach to relationship
building, they would say..?
Many CPA firms have a strategy that is
described as being focused on growth. This
growth is often attached to the network size,
and influence within that network, of the
individual CPA. Accepting that there will
always be “technicians” within a firm, there is
still an expectation for a CPA to be able to
contribute to growing the firm’s network.
Look at the data, the signals suggest that
Managers and Seniors are not in alignment
with the view above. Too many exhibit strong
bonds with the basic competency descriptor.
26
Excellence: I act as a connector, extending my own
professional or client relationships, while at the same
time acting as an advocate for others
Quality: I seek out new opportunities to extend my
professional or client network

27. 5.3 Relationship Building
If others were looking at my
approach to relationship
building, they would say..?
Staff Accountants cluster around a strong
bond to the basic competency descriptor. The
5 outliers (top diagram) could indicate staff
ready for promotion.
The data suggests that Partner Member
Shareholders are driving growth. This needs
to be risk assessed as part of the firm’s
succession planning processes. There is a high
probability that loss in this area will have a
high impact on network/firm growth and
influence.
27

28. 5.3.1 Relationship Building 2
If colleagues were to
comment on the strengths of
my relationships I have
established...
The extent and diversity of personal networks
are key to environment scanning, decision
making and problem solving capability/
capacity. The power of the individual
network, and its contribution to the power of
the firm network, is linked to connectivity and
diversity.
Managers (top diagram) and Partner Member
Shareholders (bottom diagram) both exhibit
similar patterns when it comes to weaknesses
within their current networks. This has to be
an area for concern, as it seems as if the focus
is on clients, which will impact future
resilience (connectivity being linked to a firm’s
agility in the face of unexpected problems).
28
Managers

29. 5.3.1 Relationship Building 2
If colleagues were to
comment on the strengths of
my relationships I have
established...
The pattern does not change that much when
looking into the data from Partners. This
reinforces the concern for the firm as it looks
towards the future.
29

30. 5.4 Synthesising Intelligence
In making judgements about
an intractable problem, I tend
to..?
The ability to receive signals from the
environment is one thing. The ability to act is
quite another. This competency informs firm
level capability to respond to emerging client
needs (service provider versus solutions
provider). Do you stick what has gone before?
Do you adapt according to experience and
new insight? Or do you experiment (scaling
failure) with new service options?
Managers display a tendency toward quality
competency descriptors, although the bond
could be stronger. There is a weak bond to
quality amongst Partners and alignment with
excellence has to be a development concern.
30
Excellence: Experiment and try new things out
Quality: Draw on past experience and insight

31. 5.4 Synthesising Intelligence
In making judgements about
an intractable problem, I tend
to..?
Staff Accountants have a stronger bond to the
quality competency descriptor than Seniors.
But the concern, as has been expressed
throughout this report, is that Partner
Member Shareholders appear to drive firm
level advantage in this area. This must have
implications for succession planning processes.
31

32. 5.4.1 Synthesising Intelligence 2
When faced with an
unexpected problems as a
CPA, I tend to?
Continuing the theme of sense making and
adapting service provision in response to
client/environment driven business
intelligence, there are adequate signals of
adaption (indicated by the green areas) or
bonds to the quality based competency. This
said, there appears to be far too weak of a
bond to the excellence based competency
indicator.
32
Excellence: Challenge existing practice, leading on
the development of new practice
Quality: Review existing practice and adapt
according to need

33. 5.4.1 Synthesising Intelligence 2
When faced with an
unexpected problems as a
CPA, I tend to?
The recurring theme in this report is the firm
dependency upon Partner Member
Shareholders to align with excellence
competency indicators. How does this align
with current development and succession
plans?
33

34. 5.5 Leadership
Leaders in my setting usually
focus on or, as a leader I
usually focus on..?
How does leadership align with your strategic
needs? If you want to trasnsition from a
service driven to a solutions driven firm then
there has to be consideration of the
leadership style. Partner member
Shareholders and Partners both follow similar
patterns, aligning with the quality competency
descriptor.
This could be a problem when is comes to the
agility/resilience of the firm, but, more
importantly, it could be influencing responses
from staff/seniors/managers in other areas.
34
Excellence: Promoting diversity and innovation
Quality: Empowerment and delegation

35. 5.5 Leadership
Leaders in my setting usually
focus on or, as a leader I
usually focus on..?
Of concern, Managers and Seniors both align
with the basic competency indicator. This is
problematic as these people are the future of
your firm and are also responsible for
influencing Staff Accountants. Is this what
you want to be communicating, in terms of a
leadership style?
35

36. 5.5 Leadership
Leaders in my setting usually
focus on...
This is how Staff Accountants see leadership
within the firm. The clustering around the
basic competency descriptor is a potential
issue. If growth of service provision (via a
personalised service approach and the ethos
of a solutions provider) is important then
development in this area has to be considered.
36

37. 5.5.1 Leadership 2
Leaders in my setting are best
described as or, as a leader
my colleagues would describe
me as...?
Here the interest is in leadership style, from a
basic (transactional, “assertive”) approach to
that of excellence (transformational,
“altruistic”).
Both Partners and Partner Member
Shareholders display a range of leadership
styles. This said, the strong and weak ties to
the basic competency descriptor could be a
cause for concern. Further enquiry is need in
this area to find out why this is happening.
Indications from the stories told would suggest
that this is an area that needs to be addressed
in terms of development.
37
Excellence: Altruism (Transformational approach)
Quality: Analytical

38. 5.5.1 Leadership 2
Leaders in my setting are best
described as or, as a leader
my colleagues would describe
me as...?
Seniors are tied to the basic competency
descriptor, but, encouragingly, Managers are
strongly tied to the quality Leadership
descriptor. Considering these people are the
future of the firm, talent management
processes need to be reviewed to ensure that
their professional development reflects growth
toward excellence.
38

39. 5.5.1 Leadership 2
Leaders in my setting are best
described as...?
The feedback from Staff Accountants is in
line with the data from the other positions
within the firm. The concern is that not a
single response (zero) indicated the existence
of altruistic leadership within the firm. The
quality competence indicator dominates, but
there are significant weak ties toward the basic
competence indicator, which need to be
monitored.
39

40. 5.6 Communication
To me, effective
communication means?
Communication allows sense making
messages and know-how to flow vertically and
horizontally within the firm. Disruptions in
this area can impact signal detection and
response (efficiency and effectiveness).
Managers believe that communication is
aligned with the basic competency, with only
weak ties to the quality based competency,
“Clarity” - this could also align with an
“assertive” leadership style. Of concern is that
firm leaders (Partner Member Shareholders)
also have strong ties to the basic competency
descriptor.
40
Excellence: Negotiation, getting to win-win
Quality: Clarity

41. 5.6 Communication
To me, effective
communication means?
There is a better spread of responses amongst
Partners. However, there is work to be done in
the development of Seniors and Staff
Accountants if the firm is to work toward
resilience for the future.
41

42. 5.6.1 Communication 2
Colleagues would generally
describe my communication
skills as...?
The potential issues with firm level
communication spill over to this second aspect
of the competency. Many Managers have
strong/weak ties to the basic competency
descriptor, while Partner Member
Shareholders would seem to need to a better
job of leading development in this area.
How will that growth be achieved?
Traditional services might align with this level
of communication. Innovative service
development (solutions provider) does not
align well with the basic/quality
communication competency descriptors. Why
is the firm like this?
42
Excellence: A negotiator, you look to engage widely
and understand the needs of others
Quality: A catalyst, you look to bring others into the
conversation

43. 5.6.1 Communication 2
Colleagues would generally
describe my communication
skills as...?
Here too Partners need development,
especially considering succession planning.
There is also development potential for
Seniors and Staff Accountants.
43

44. 5.7 Critical Thinking
As a professional, when faced
with a problem I generally
believe it is important to...?
Critical thinking is a strength for the firm,
although it does not seem to link to other key
competency areas, such as Entrepreneurship.
Managers are particularly strong in this area.
The only concern that Partner Member
Shareholders could be exhibiting a
“traditionalist” approach, which links to the
basic competency descriptor. Otherwise, this
is a core strength in the firm data.
44
Excellence: Gather evidence and present a solution,
even if unconventional
Quality: Talk to colleagues and go with consensus

45. 5.7 Critical Thinking
In providing client services,
do you tend to?
There are small areas of development need,
but this are could be described as a core
strength of the firm. How can this be
exploited to enhance future growth and
resilience?
45

46. 6.0 NOTES
46

47. 6.1 Notes
Notes:
This is a generic benchmarking report taken from participants across six firms. The level of coherence from
respondents, regardless of firm, and across filters, such as time as a certified CPA, position, and position desired,
has enhanced the pragmatic validity of the data.
At the time of writing this report, two on site visits, lasting 5 days (including 18 face-to-face interviews and 4
Senior Management Team briefings), had been concluded to validate the credibility and reliability of the data
submitted by the respondents. In both cases the data was found to accurately reflect the reality being
experienced inside the firm.
This is a basic benchmarking report. Firm level reports would include feedback focused on the future resilience
of the firm. This would be achieved by extending the data to explore filters, such as the position desired by
respondents. From this data it would be possible to analyse factors that contribute to the future agility or
resilience of the firm.
It is also possible to discuss risk, as was highlighted in this report, by examining, for example, age according to
function and position. As an example, the age of Partner Member Shareholders was identified as a challenge for
the firm moving forward, especially when considering their contribution to excellence within the core
competency descriptors.
47

48. 7.0 CONTACT DETAILS
48

49. 7.1 Contacts
Key Contacts:
David Griffiths, Founder K3-Cubed Ltd
Email: david@theknowledgecore.com
Skype: davidALKaME
Tel: +44 (0)7500 966998
LinkedIn: uk.linkedin.com/in/davidgriffithsk3cubed/
web: www.k3cubed.com and www.knowcademy.net or .co.uk
Blog: www.knowcademy.com
INCPAS:
Contact: Gary Bolinger (President and CEO)
Email: gbolinger@incpas.org
Tel: 001 317 726 5017
Web: www.incpas.org
49