4. The training period in public accountancy shall be designed to provide certified management accountants with an appropriate framework for learning to practise public accountancy through contact with a range of professional services and clients and promote the integrated use of the skills needed to practise public accountancy.
In addition, the training period shall facilitate the attainment of the following:(1) the application and development of the theoretical knowledge of the post-certification public accountancy program and professional training;
(2) the practice and development of judgment, initiative and administrative skills;
(3) the development of integrity and independent thinking;
(4) the development of the ability to identify and respond to clients’ needs and deal with critical situations;
(5) the improvement of interpersonal and professional skills.