30.1. These Regulations, SAICA’s By-laws and Code of Professional Conduct apply to trainee accountants
and training officers.
30.2. A training officer must bring to SAICA’s attention any circumstances that may constitute punishable
conduct on the part of a trainee accountant, irrespective of whether or not this has led to the dismissal
of the trainee accountant, in accordance with the procedures prescribed in Annexure 4 of these
Regulations.
30.3. Unless there is an element of dishonesty on the part of the trainee accountant, the following matters
are not required to be reported to SAICA in terms of Regulation 30.2:
a. Lack of academic progress (refer Regulations 21.3 to 21.5),
b. Non-completion of SAICA assessment documents (refer Regulation 21.2.1),
c. Failure to achieve competence (refer Regulation 21.2.2),
d. Failure to enrol in an accredited degree/bridging programme (refer Regulation 14.3),
e. The trainee accountant is no longer studying for a course that will eventually lead to an
accredited degree or an accredited bridging programme (refer Regulation 21.1.1),
f. The trainee accountant fails to return to the Training Office after a period of approved
suspension of the training contract and which failure to return to the Training Office has
subsequently been condoned by the Training Office” (refer Regulation 21.1.3),
g. The trainee accountant resigns without serving notice in terms of the employment contract,
where the Training Office has waived the notice period (Regulation 21.1.6),
h. The trainee accountant does not complete timesheets timeously in terms of Annexure 3
(regular late submission of timesheets and/or failure to complete timesheets may be referred
to SAICA at discretion of training officer).
30.4. If requested by SAICA, the training office must supply supporting documents to confirm that the matter
falls into one of the listed categories in Regulation 30.3.
30.5. A trainee accountant may bring to SAICA’s attention any circumstances that may constitute punishable
conduct on the part of a Training Officer, in accordance with the procedures prescribed in Annexure 4
of these Regulations and SAICA’s By-laws.
30.6. If the complaint relates to an allegation of punishable conduct, a misconduct and/or a fit and proper
inquiry by the Professional Conduct Committee (PCC) of SAICA, will be conducted to determine
whether a trainee accountant may continue with an existing training contract or register a new contract.
30.7. If the complaint relates to an allegation of punishable conduct, a misconduct inquiry by the PCC of
SAICA, will be conducted and the finding of this misconduct inquiry may be taken into consideration
by the relevant committee(s) of SAICA in terms of Regulation 7.12 to determine whether a training
officer is fit and proper to continue as an existing training officer.
30.8. If a trainee accountant or a former trainee accountant is found guilty of punishable conduct, the PCC
must impose one or more of the following:
30.8.1. cancel an existing training contract;
30.8.2. refuse the prospective trainee accountant permission to register a new training contract;
30.8.3. impose conditions in respect of an existing or new training contract;
30.8.4. extend the term of a current or future training contract; and/or
30.8.5. reprimand and/or caution the trainee accountant; and/or
Training Regulations – 1 January 2024 27
30.8.6. fine the trainee accountant.
30.9. If a training officer or former training officer is found guilty of punishable conduct, the PCC must apply
the appropriate penalty.
30.10. The Disciplinary Committee (DC) sanctions as outlined in the SAICA By-Laws may also be applied
