This study investigated the influence of language proficiency, written communication skills, and oral communication skills on the corporate reporting performance of professional accountants within increasingly complex regulatory and stakeholder environments. Drawing on Human Capital Theory, stakeholder and signalling theories, and Communication Competence Theory, the study conceptualised communication competencies as strategic human capital assets that enhance reporting effectiveness beyond technical accounting expertise. Using a cross sectional survey of 300 professional accountants in listed and large private firms, data were analysed through descriptive statistics, multiple regression, and Partial Least Squares Structural Equation Modelling (PLS-SEM). Measurement model assessment confirmed reliability, convergent validity, and discriminant validity, while structural model results revealed that language proficiency (β = 0.41, p < .001), written communication skills (β = 0.49, p < .001), and oral communication skills (β = 0.37, p <  .001) significantly and positively influence corporate reporting performance. Written communication skills demonstrated the strongest predictive power, reflecting the narrative-intensive nature of modern corporate reports. The findings underscore that communication competence strengthens reporting accuracy, clarity, compliance quality, and stakeholder interpretation, particularly in investor briefings and audit engagements and for news reporting. The study contributed to accounting literature by empirically validating non-technical competencies as critical determinants of reporting quality and extended human capital discourse within professional accounting. Practically, it recommended integrating advanced business communication training into accounting education curricula and continuing professional development programmes to enhance transparency, credibility, and professional accountability in corporate reporting.

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