The International Federation of Accountants' education standards board has proposed new guidance outlining the skills accountants need to perform competently in a variety of information technology roles.

The exposure draft, titled, "Information Technology for Professional Accountants," outlines the competencies necessary for professional accountants to work as a user of IT services (such as a financial manager, financial controller or tax practitioner), in addition to being able to perform at least one of three generic roles:

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