About this Blog

Judgment defines a profession! In fact, the ability to make good judgment calls is paramount to the success of any professional. For Chartered Accountants (CAs), sound "professional judgment" is based on ethical behaviour together with an appropriate foundation of technical skills and critical thought processes, sustained and enhanced by professional development.

Professional judgment requires a commitment to gather all the pertinent facts, the discipline to examine the fact patterns in relation to a consistently-applied framework, and the willingness to consider alternative positions. In addition, it requires the application of relevant knowledge, expertise and practical experience in selecting a rational course of action.

The aim of this blog is to support CAs by:

• opening a global communication channel to collaborate on professional judgment matters;
• examining the theory, concepts and factors that influence the professional judgment process; 
• highlighting research and guidance that may help improve the quality of professional judgment.

After all, professional judgment matters!