10.1. A training office, through its training officer, is liable for payment to SAICA of all fees (including late
lodgement fees) in respect of the training contract, as prescribed by SAICA from time to time.
10.2. Late lodgement fees are payable by the training office for each month or part thereof that the
lodgement of the requisite documents was overdue, calculated from the day following expiry of the
due date for the submission of the said document/s.
10.3. Excessively late lodgement may be regarded as punishable conduct and will be dealt with in terms of
the SAICA By-laws.
10.4. The training office may require a trainee accountant whose training contract has been cancelled to
reimburse the training office, on a pro-rata basis for the remainder of the training contract period, in
respect of disbursements actually made by the training office to SAICA and/or the IRBA in terms of
paragraph 4.1.9 of Appendix 4 of the SAICA Bylaws relating to the Disciplinary Code and Procedures;
10.5. The disbursements referred to in Regulation 10.4 relate only to those for the original cancelled training
contract period and only to those for which the training office has not received a credit from SAICA.
10.6. It is a contravention of SAICA’s By-laws, and may be deemed to be punishable conduct, for a training
officer to require a trainee accountant to reimburse the training office in respect of any disbursements
not referred to in Regulation 10.4.
10.7. Any other claim which the training office may have against the trainee accountant in terms of the
employment contract for study loans and/or bursaries paid by the training office may be enforced by
relying on the provisions of the employment contract.
