1. Evaluate International Financial Reporting Standards (IFRSs) or other relevant standards in the preparation of financial reports at a proficient level. 2. Demonstrate professional judgment in the application of accounting policies used in the preparation of general-purpose financial statements in multifaceted scenarios. 3. Apply relevant theoretical principles underlying accounting practice to standard accounting situations. 4. Evaluate current national and international accounting issues and their relevance to external financial reporting. 5. Evaluate data from a variety of sources and perspectives through research, integration, and analysis to reach well-reasoned conclusions related to a contemporary accounting and reporting issue. 6. Demonstrate the ability to provide feedback to peers and adapt to feedback from peers regarding the performance of an advanced accounting task. 7. Communicate advanced accounting concepts and principles in a clear, concise writing style tailored to a professional audience. 8. Articulate complex accounting information to a diverse professional audience using appropriate visual aids.