13.1. Training offices are entitled to specify their own criteria for recruitment as well as terms and conditions
of employment for trainee accountants (including requirements for in-person and/or remote work)
within the ambit of applicable legislation and these Regulations.
13.2. Notwithstanding the provisions of Regulation 13.1, failure by a trainee accountant or a training officer
to comply with the provisions of applicable labour legislation may be regarded as punishable conduct
and will be dealt with in terms of the SAICA By-laws.
13.3. The training office may not include as part of the conditions of employment, the requirement that the
ITC or the APC be passed as a prerequisite for a trainee accountant to continue with his training
contract. The training office may only require a trainee accountant to write the ITC or the APC and/or
participate in the Professional Programme if the training office has paid for this.
13.4. Notwithstanding the provisions of Regulations 14.1.2, the training office may include as part of its
conditions of employment, the requirement that the trainee accountant must be enrolled for an
accredited post-graduate qualification as a prerequisite for a trainee accountant to continue with his
training contract.
13.5. The training office also may include as part of the conditions of employment, the requirement that the
trainee accountant must comply with the academic progress rule in respect of the accredited postgraduate qualification for which the trainee accountant is enrolled.
13.6. In the event of a conflict arising from the terms and conditions of the training contract and the terms
and conditions of the employment contract, the terms and conditions of the training contract and the
provisions of these Regulations will prevail.
13.7. SAICA has no jurisdiction in resolving disputes emanating from the employment contracts and does
not become involved in the contractual relationship created by an employment contract. SAICA
therefore does not prescribe salaries, study leave or other terms and conditions of employment for
trainee accountants (refer also Regulation 29.8). SAICA’s guidelines on such matters, as may be
issued from time to time, are not prescriptive.
