Changes in SAICA Training Regulations

SAICA recently issued their updated SAICA 2025 Training Regulations, effective from 1 January 2025. Training officers must ensure that the current version of the training regulations is communicated to all role-players in the training programme, so that it may be applied, in relation to their responsibilities. An overview of the most significant changes from the previous version of the training regulations is provided below.

Definitions

The following amendments were made to the definitions:

‘Academic remission’ has been added to the definitions.
All references to ‘accredited’ academic qualifications have been changed to ‘endorsed’ academic qualifications.
‘Initial Test of Competence’ has been updated to ‘Initial Assessment of Competence’.
‘Training programme’ has been removed from the definitions; all references and definitions relating to the SAICA 2016 Training Programme have been removed, and all references to CA2025 have been updated to the sole ‘training programme’. Trainee accountants from the 2016 training programme will be assessed, according to the SAICA 2024 Training Regulations.
‘Competence’ has been replaced with ‘proficiency’.

Accreditation

Deactivation and registration requirements have been amended as follows:

Regulation 5.1 now indicates that organisations may be reactivated, according to the requirements prescribed by SAICA.
Regulations 7.9 and 7.10 have been added for new accreditations of prospective training officers who are not yet registered assessors – they must first attend assessor training before submitting their applications, and must be registered as assessors before the training office registration is finalised.

Training contracts

The following amendments were made to training contract-related requirements:

Regulation 18.3 now specifies that RPL must not be applied to penalties, unless approved by SAICA.
Regulation 20.4 states that SAICA will determine grounds for suspension, if mutual agreement is not necessary.
Regulations 21.3 and 21.4 now include courses leading to endorsed degrees.
The wording of Regulation 21.10, relating to the determination of the new contract term, has been clarified.
Regulation 26.5 has been added to clarify that, if the training office fails to issue a notification in respect of a trainee who is unlikely to achieve competencies or prescribed core hours by the end of the training contract, or the trainee doesn’t sign the notification, it does not invalidate any provisions contained in the notifications.

Other regulations

The following amendments were made to dispute-related regulations:

Regulation 29.11 now specifies that the committee nominated by the IPD is the CAPD.
Regulation 29.12 has been added to indicate that there is a 30-day period to lodge an appeal with the Project Director: Training regarding an outcome.

Annexures

General amendments to the annexures to the training regulations include:

Annexure 1: The link for endorsed qualifications has been updated.
Annexure 3: Paragraph 1.16 specifies that the training officer must provide additional documentation requested by the SAICA Disciplinary Unit within 21 business days to ensure that investigations may be concluded more promptly.
Annexure 9: The requirements for simulations have been added.
Annexure 2 has been amended as follows, relating to the assessment process:
D2.1.1: Trainees must submit at least one LOR monthly. The requirement for one learning outcome in each professional area during each PDS period has been removed.
D2.1.2.b.iv): An evidence requirement was added that it must now also be verifiable.
D2.1.2.c: ‘Complexity of the context to the PVAs demonstrated’ was changed to ‘complexity of the situation in which the PVA has been demonstrated’.
D2.1.4: Reviewers must now corroborate whether the documentation for all required sections, and evidence for all learning outcomes demonstrated by the trainee meet SAICA’s evidence requirements.
D2.2.5: Assessors must now complete the assessment of RPL to support the training officer’s decision.

In summary

The amendments made to the training regulations may result in various improvements, if applied correctly. It is important to analyse and understand the requirements, in order to reap the benefits. LEAF can provide assistance with training office-related matters.

References

SAICA 2025 Training Regulations
Explanatory Memorandum – SAICA 2025 Training Regulations

How LEAF can assist

LEAF can assist firms with a full-spectrum service, producing manuals and risk registers, in line with firm circumstances and risks; continuous administration and monitoring of quality management systems; monitoring of audit engagement quality; thorough file reviews and EQR reviews; providing practical advice; reviewing methodology design; designing audit working paper templates; and providing staff training on the relevant requirements and procedures. Necessary safeguards are being applied to ensure the objectivity of our partners in each team.