4.1. The main objective of accrediting a training office is to allow that office to train prospective CAs(SA)
and AGAs(SA).
4.2. SAICA will consider and determine:
4.2.1. whether or not to accredit an organisation that has applied for accreditation;
4.2.2. the accreditation period, i.e. the duration of the accreditation of the training office;
4.2.3. the accreditation quota, i.e. the maximum number of trainee accountants that an accredited training
office is allowed to employ;
4.2.4. in relation to the 2016 training programme, the elective(s) that the training office may offer (a training
office may assign its trainee accountants to an elective according to its needs, within the limitation of
the accreditation quota);
4.2.5. in relation to the CA2025 training programme, whether the training office is an Audit and Assurance
training office;
4.2.6. whether or not to increase the accreditation quota if so requested by a training office, on the prescribed
form; and
4.2.7. whether or not to continue to accredit a training office.
4.3. In order to be accredited, a prospective training office must meet or largely meet the accreditation
criteria as prescribed by SAICA from time to time (refer to Annexure 2).
4.4. A training office (whether prospective or currently accredited) must:
4.4.1. demonstrate that it is economically sustainable and in the case of organisations where trainees gain
exposure based on allocation to client assignments, that it has an existing client base that will enable
it to provide the prescribed range and depth of experience to prospective or current trainees;
4.4.2. demonstrate a commitment to provide the requisite range and depth of experience for prospective
CAs(SA) and AGAs(SA)
4.4.3. provide adequate structures/facilities to appropriately supervise, guide, develop and assess trainees
within a supportive learning environment, at all times, whether in-person or remotely, albeit that the
trainees may from time to time be required to perform their duties at another entity/branch/unit of
the training office;
4.4.4. comply with all the provisions of these Regulations relating to accreditation; and
4.4.5. where applicable, comply with any additional requirements to be recognised as an Audit and
Assurance training office on the CA2025 training programme.
4.5. A training office remains accredited for a period as determined by SAICA.
4.6. Continued accreditation is dependent on the office demonstrating, to SAICA’s satisfaction, through a
process of monitoring visits that it continues to meet the accreditation criteria contained in Annexure
2.
4.7. The degree of risk in determining the risk rating of a training office is determined taking into account:
4.7.1. Findings from the latest monitoring visit;
4.7.2. Number of and reasons for training contract cancellations in the last 12 (twelve) months;
4.7.3. Number of and reasons for training contract extensions in last 12 (twelve) months;
4.7.4. Number and nature of any trainee accountant complaints received in the last 12 (twelve) months;
4.7.5. Response rate to trainee questionnaires;
4.7.6. Responses to trainee questionnaires and the trainee exit survey;
Training Regulations – 1 January 2024 10
4.7.7. Performance of trainees in the SAICA APC examination; and
4.7.8. Any other information that SAICA is aware of that suggests that the training programme may not be
adequate, effective, efficient, and consistent.
4.8. No specific weighting is attached to any of the factors listed at 4.7 in determining the office’s risk rating.
The determination of the risk rating at any point in time rests with SAICA.
4.9. No organisation will be excluded from accreditation solely on the grounds of size or sector.
4.10. Should a training office receive a very high risk rating:
4.10.1. the quota will be decreased to the number of active trainees in the office at the time the very high risk
rating was received; and
4.10.2. where concerns relate to the assessment process, the training officer and all assessors in the training
office will be required to attend the annual SAICA assessment refresher and update training and all
trainee accountants will be required to attend the SAICA trainee assessment workshop.
