Cancellations that attract a cancellation penalty
General cancellation
21.1 The training officer must cancel the training contract immediately if the trainee accountant:
21.1.1. is no longer studying for a course that will eventually lead to an accredited degree or an accredited
bridging programme. This includes circumstances where:
a. a trainee accountant is unable to gain admission in the next academic year to continue to study
towards an accredited degree or an accredited bridging programme, or
b. where a trainee accountant fails to sit for an examination or any examination paper related to an
accredited degree or an accredited bridging programme without a reasonable explanation,
acceptable to the training officer, unless the trainee accountant is taking academic recess in terms
of Regulation 22;
21.1.2. does not provide the prescribed proof of enrolment within 10 (ten) months of the effective date of the
training contract, in the case of a contract that is registered in terms of Regulation 14.2, unless the
trainee accountant is taking an academic recess in terms of Regulation 22;
21.1.3. fails to return to the training office after a period of approved suspension of the training contract;
21.1.4. is absent from the training office in spite of a decision by SAICA or the training office not to grant an
application for the suspension of the training contract;
21.1.5. has resigned from the training office or has voluntarily cancelled the training contract;
21.1.6. has absconded;
21.1.7. has been dismissed; or
21.1.8. has been found guilty of any act or omission which at the discretion of SAICA, necessitates the
cancellation of the training contract.
21.2. The training officer may cancel the trainee accountant’s training contract if the trainee accountant fails
to:
21.2.1. initiate and/or correctly complete two successive assessment forms within the time frames prescribed
by the training office’s assessment policy;
21.2.2. achieve all the prescribed competencies by the end of the training contract. (Also refer to Regulation
23.2 and 26.4).
Cancellation due to the academic progress rule:
21.3. Should the trainee accountant fail an academic year in an accredited degree or an accredited bridging
programme for the first time, the training officer must, within 30 (thirty) days of receiving the trainee
accountant’s results, issue a written notification to the trainee accountant, informing the trainee
accountant that, should he fail the same academic year again in the following year of his training
contract, Regulation 21.4 will be applied.
21.3.1. The notification must also outline the options under Regulation 21.4 and be signed by the training
officer and the trainee accountant.
21.3.2. Failure by the training officer to issue the notification or failure by the trainee accountant to sign the
notification does not negate any of the provisions of this section of the Regulations.
21.4. If the trainee accountant fails the same academic year of an accredited degree or an accredited
bridging programme for the second time, the training officer must either:
21.4.1. cancel the training contract; or
Training Regulations – 1 January 2024 20
21.4.2. allow the trainee accountant to continue under the existing training contract for one further academic
year (a discretionary year).
21.5. Should the trainee accountant still be in contravention of the academic progress rule at the end of the
discretionary year referred to in Regulation 21.4.2, the training officer must cancel the training contract,
provided that such cancellation does not take place within 6 (six) months from the end of the training
contract, in which case the training contract may be discharged, subject to Regulation 24.
21.6. The training officer must inform the trainee accountant in writing of which option outlined in Regulation
21.4 has been applied, as well as the reasons for its application.
Disciplinary cancellation (also refer to Regulation 30)
21.7. The training officer may cancel a training contract if:
21.7.1. the trainee accountant has been found guilty by SAICA of punishable conduct in terms of SAICA’s Bylaws; and/or
21.7.2. the trainee accountant is found by the training office to have contravened these Regulations or
breached the provisions of the training contract.
21.8. SAICA may cancel or instruct the cancellation of a training contract if:
21.8.1. the trainee accountant has been found guilty of punishable conduct and/or not fit and proper in terms
of SAICA’s By-laws;
21.8.2. in the opinion of SAICA, the trainee accountant is disqualified from registration as a CA(SA) or an
AGA(SA), despite meeting the other registration requirements; or
21.8.3. the trainee accountant fails to request that the contract be discharged via TCMS within three months
after the end date of the training contract.
Entering into a new training contract following the cancellation of a previous contract
21.9. Should a trainee accountant wish to continue with his training after his training contract has been
cancelled on the grounds contemplated in Regulations 21.1, 21.2, 21.4 or 21.5, the following are
applicable:
21.9.1. a new training contract must be entered into and lodged with SAICA in terms of Regulation 17; and
21.9.2. the trainee accountant may apply for RPL in terms of Regulation 18.
21.9.3. Notwithstanding Regulation 21.9.2, an automatic penalty of 6 (six) months will be imposed on the term
of a new training contract, following the cancellation of the previous one.
21.9.4. If a penalty is imposed, trainee accountants have 12 months from the date the penalty is imposed (as
reflected on TCMS) to lodge an appeal on reasonable grounds.
21.10. In the event that a trainee accountant with a previously cancelled contract enters into a new training
contract the trainee accountant will be required, under the new contract, to serve a minimum of 6 (six)
months, after adjusting for remission. Any penalties or other adjustments to the term of the new
contract must then be added to determine the final remaining term of the new contract.
Training Regulations – 1 January 2024 21
Cancellations that do not attract a cancellation penalty
21.11. Notwithstanding the provisions of Regulation 21.9, the penalty on cancellation of a training contract is
not imposed in circumstances where the contract is cancelled for the following reasons:
21.11.1. Relocation by the trainee accountant to a place from which he cannot reasonably commute to the
existing training office. SAICA has the sole discretion to determine what circumstances constitute
relocation. The relocation must arise from circumstances beyond the control of the trainee accountant,
and must not result from the voluntary move by the trainee accountant from one training office to
another;
21.11.2. Transfer of a trainee accountant between related offices of an accredited training office;
21.11.3. The merger or de-merger of training offices, resulting in the trainee accountant’s position being made
redundant;
21.11.4. De-accreditation of the training office by SAICA;
21.11.5. The training office has ceased to exist;
21.11.6. Retrenchment of the trainee accountant;
21.11.7. The trainee accountant has been incapacitated; or
21.11.8. Cancellation of the training contract for purposes of full-time study, provided that, the trainee
accountant successfully completes an accredited degree or an accredited bridging programme or an
accredited post-graduate qualification between the date on which the previous contract was cancelled
and the date on which the new contract was entered into, and that:
a. the period between the cancellation date of the original contract and the effective date of the new
contract is not less than five months and not more than 24 (twenty-four) months and
b. the trainee accountant does not cancel his training contract for purposes of full-time study more
than once at undergraduate level and more than once at post-graduate level.
Administration of cancellations
21.12. The training officer, or, where appropriate, the trainee accountant, must apply for the cancellation of
the training contract via TCMS, and must include all supporting documents prescribed by SAICA.
21.13. The cancellation must be applied for on TCMS within 30 (thirty) days after the date of the cancellation
of the training contract.
21.14. SAICA may investigate all the circumstances relating to a cancellation and the cancellation of a training
contract will only become effective once SAICA has confirmed the cancellation.
21.15. Termination of an employment contract automatically leads to the cancellation of a training contract,
but the converse does not necessarily have the same effect.
