Effective communication requires specific attributes: Clarity (using simple, precise language), Conciseness (avoiding unnecessary words), Completeness (including all relevant information), Correctness (accurate and error-free), Coherence (logical flow and organization), and Courteous tone (respectful and professional). These attributes apply across all communication types. Clarity is achieved through short sentences, common words, and organized structure. Conciseness respects reader time—eliminate redundancy and irrelevance. Completeness prevents follow-up questions by addressing anticipated concerns. Correctness requires proofreading and fact-checking, especially critical for accounting communications where precision impacts decisions. Coherence uses transitions and logical sequencing. Courtesy maintains professional relationships. For accountants, these attributes build credibility and reduce liability—unclear or incomplete financial communications can lead to misinterpretation and disputes. Exam tip: Apply all six attributes to your exam answers; ineffective communication style can lose marks even when content is technically correct.