This competency is a critical one for CFOs. Competency in communication in at least one of Canada’s two official languages is based on the ability to choose the correct communication style for the appropriate audience and situation. It ensures that the desired message sent is received in the way intended. This can involve considerations and making choices such as: tone and manner, non-verbal cues given and received, active listening, contexts and formats, timeliness, cultural differences and similarities, etc.