According to MICPA, besides being at the heart of business, a CPA must be proven to possess the following qualities:
- Good reasoning power – while not necessarily a mathematical wizard, he or she must be numerate
- A good degree of discipline – which will be required during practical training and the acquisition of technical knowledge
- A good command of language and communication skills – since a CPA operates in a knowledge based environment and is required to deal with people at different levels and in many functions
- Objectivity and integrity – because as a professional advisor and a person who is frequently in a position of trust, a CPA’s personal integrity must be beyond question