The American Institute of Certified Public Accountants (AICPA)and International Federation of Accountants (IFAC)assumes that,at a minimum,all accountants will be proficient in the AIS user role and at least one other role listed above (manager or designer or evaluator).Why would the AICPA and IFAC expect this proficiency?

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The Answer of The American Institute of Certified Public Accountants (AICPA)and International Federation of Accountants (IFAC)assumes that,at a minimum,all accountants will be proficient in the AIS user role and at least one other role listed above (manager or designer or evaluator).Why would the AICPA and IFAC expect this proficiency?