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White Papers

Three INCPAS Board-level task forces each prepared white papers as part of their work in 2012 on three emerging issues in the CPA profession.  Each white paper addressed various related questions and issues, and offered recommendations.  In 2013, a white paper was written on the work of the INCPAS knowledge management initiative, specifically on the development of the CPA Core Competency Descriptors. The white papers are available here in PDF format for use and distribution, with attribution to the Indiana CPA Society.

The Future of Competency White Paper

The task force looked at trends in competency development and a desired future competency model for the CPA profession.  It considered possibilities for changes to the current competency model and the challenges and opportunities that will present themselves.
Future of Competency White Paper (PDF)

Integrated Reporting White Paper

Integrated reporting is a new approach to corporate reporting that links many different variables within a company’s operations. The task force discussed ways in which integrated reporting will affect the Society, the profession and its members, and suggested next steps.
Integrated Reporting White Paper (PDF)

Hyperspecialization White Paper

Hyperspecialization is a trend in the CPA profession that will impact education, staffing, client services and many other areas. The task force formulated thoughts on what hyperspecialization will mean in the future and potential implications for INCPAS and the profession.
Hyperspecialization White Paper (PDF)

Core Competency Descriptors White Paper

The CPA profession’s core competencies are universal to all CPAs and fundamental to knowledge management. Three INCPAS teams defined each core competency, addressed why they are important, warning signs and positive indicators, and developed five levels of competency proficiency.
Core_Competencies_White_Paper_0813_FINAL (PDF)


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