Guide to Proficiency Levels

​This table is for information only. It provides guidance on what each proficiency level means and the level of complexity, autonomy, and circumstance generally needed within the work duties.

Level 0

​Retrieval and comprehension: information gathering, explain, record, calculate

  • Experience at an administrative or clerical level.

Level 1

​​Analysis: analyze, identify, research, prepare

  • Experience at the professional level but lower than what is expected of a newly certified CPA.
  • This can include experience with tasks that are routine in nature, of a low to moderate level of complexity, and/or are executed with a low to moderate level of autonomy.
  • Tasks or issues are straightforward and can be competently achieved with a routine approach.
  • Works under supervision with a lower level of autonomy.
  • Performs some analysis, which would be reviewed by a supervisor as part of a decision-making process.

Level 2

​​Knowledge utilization: evaluate, develop, review, advise/recommend

  • This is likely a key requirement of your role.
  • ​​The experience level expected of a newly certified CPA with skills that are transferrable outside of your present role/organization.
  • This can include experiences on tasks that have a moderate to high level of complexity and are non-routine or require significant judgment with a moderate to high level of autonomy.
  • Medium to considerable difficulty is associated with a number of variables and ambiguities that must be considered simultaneously; circumstances which may be less clear and require approaches that are not practiced frequently.
  • ​​Examples include evaluating analysis prepared by either yourself or a junior staff member for the purpose of decision-making process or used to reach recommendations or conclusions.

​​​​You can focus on one example per experience report, but you must provide at least 2-3 complex examples across your duration and identify how often you perform this work. In addressing the requirements of the sub-competency area, you must show how you apply your judgment to specific work and provide examples with complete and concise walkthrough descriptions. Complexity considerations: significant judgment, solution is not easy to get to, tasks where research is required, multiple forms of analysis or alternatives considered, and/or multiple systems or sources of information.