1.1. The South African Institute of Chartered Accountants (SAICA), after consultation with relevant
stakeholders, has determined that the following Training Regulations (“Regulations”) pertain to the
training of trainee accountants.
1.2. These Regulations must be interpreted in a manner that is consistent with the SAICA Constitution, Bylaws, Code of Professional Conduct, the Auditing Profession Act, 2005 and any other applicable
legislation of the Republic of South Africa, to give full effect to the objective of producing competent
and professional chartered accountants.
1.3. The headings and sub-headings in these Regulations must not be considered in the interpretation of
these Regulations.
1.4. The Annexures referred to in the Regulations form part of these Regulations.
1.5. Any guidelines and templates in respect of the training programme published by SAICA on their
website are merely for clarification and should be read in conjunction with these Regulations. These
documents are available at https://www.saica.org.za/resources/training-offices.
