20.1. The training officer and the trainee accountant must apply for the suspension of a training contract via
TCMS, and they must include with the application the supporting documents prescribed by SAICA.
20.2. The training officer and the trainee accountant must record the application for suspension on TCMS
within 30 (thirty) days after the commencement of the suspension.
20.3. The permissible grounds for the suspension of a training contract are:
20.3.1. full-time study for a period of more than two months but no more than a total of 12 (twelve) months
over the total term of the training contract towards the achievement of an accredited degree, an
accredited bridging programme or an accredited post-graduate qualification;
20.3.2. maternity leave for a period in accordance with labour legislation; or
20.3.3. severe illness, that prevents a trainee accountant from continuing to work under normal conditions; or
20.3.4. other matters that may arise from exceptional circumstances and have been approved by SAICA
20.4. Both the trainee accountant and the training office must agree to the suspension of a training contract
on 1 (one) of the grounds outlined in Regulations 20.3.1, 20.3.2 and 20.3.3.
20.5. By agreeing to suspend a training contract, the training officer acknowledges the training office’s
obligation to re-engage the trainee accountant when the period of suspension expires, and the trainee
accountant acknowledges his obligation to return to the training office when the period of suspension
expires.
20.6. Within 30 (thirty) days after a trainee accountant has returned to the training office after an approved
suspension of a training contract, the trainee accountant must apply for the return from suspension
and the training officer must approve the return from suspension via TCMS reflecting the exact period
that the trainee accountant was absent from the training office. The end date of the training contract is
automatically adjusted accordingly.
20.7. During the period of the suspension of the trainee accountant’s contract, the trainee accountant
remains subject to all the provisions of these Regulations, including, for 20.3.1 the academic progress
rule, but the trainee accountant is not required to complete any assessment forms during this period.
20.8. SAICA does not record suspensions for periods of absence of 2 (two) months or less in total over the
entire term of the training contract and applications for suspension in respect of such periods of
absence are not required.
