Survey on Professional Judgment Matters for CAs

Chartered Accountants in Canada and internationally are invited to participate in an online “Survey on Professional Judgment Matters for CAs.” The objective is to assess whether there is a need for enhanced communication and collaboration by CAs with regard to professional judgment matters. This seedcorn project is sponsored by the Institute of Chartered Accountants of Scotland (ICAS).

According to the academic research, the value of “professional judgment” is a function of both its importance and its quality, and each of these depends on the other. Regardless of whether CAs work in education, public practice, industry, government or elsewhere, the quality of their 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.

The importance and quality of professional judgment is the subject of the survey, which examines the feasibility of creating an Internet-based professional judgment resource centre. Survey questions require a simple Yes or No answer, but space is provided for participants who want to add comments. The survey results will be used in summary form only and all responses will be treated as confidential. An overall summary of the survey results will be provided by e-mail to all survey participants in December 2011 upon completion of this initial phase of the project.

The “Professional Judgment Project Proposal” and the “Support for Survey on Professional Judgment Matters” are available online at Google Docs.

Please take 5 minutes to complete the online survey by November 18, 2011 (www.surveymonkey.com/s/ProfessionalJudgmentMatters).

 J. Paul-Emile Roy, CA, Researcher and Consultant

E-Mail: paul.emile.roy@gmail.com