What it is
A competence matrix rates each person against the skill areas the firm works in, so assignments match capability and gaps show up before an engagement does. This workbook rates staff 0 to 4 across twelve areas, compares each rating to a target level and counts skills below target.
A coverage section shows, for each area, how many people are rated, how many are at or above target and how many can review and train others, and flags areas below a minimum. A training tab logs courses and rolls hours to each person.
When to use it
- Staffing engagements by skill and experience.
- Planning training for the busy season and the next year.
- Documenting competence and resources for quality management.
What’s inside
- Matrix of staff by twelve skill areas with target row
- Skills below target, average rating and training hours per person
- Coverage by skill with gap flag
- Training log of up to 200 entries
Standard cited
This template follows AICPA SQMS No. 1. It is written in our own words, except for phrases the standard requires the document to contain, with [bracketed placeholders] for client details, amounts in USD and dates as MM/DD/YYYY. Check it against the current standard and your firm’s methodology before use.
Questions
What do the ratings mean?
0 no exposure, 1 awareness, 2 performs with supervision, 3 performs independently, 4 can review and train others. Base them on engagement experience, review results and supervisor input.
Can I change the skill areas?
Yes. Rename the headings. The formulas work on the columns, not the names.
Are blank ratings counted as gaps?
No. A blank is treated as not rated, so only rated skills below target are counted.
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Last updated 11/05/2026. All free templates.