CA of the Future
CA2025 sets out the competencies an entry level CA(SA) should demonstrate at the end of the pre-qualification process (i.e. after the completion of the academic programme, training programme, professional programme and the two professional assessments). It is aimed at assisting prospective CAs(SA) prepare for their roles as these evolve.
The definition of a CA(SA) at entry point to the profession is aligned to SAICA’s strategic objective, namely to “develop responsible leaders who behave ethically” and who are able to develop, influence and lead others.
At point of entry prospective CAs(SA):
- Have the potential to become responsible leaders who behave ethically and create sustainable value for a wide range of stakeholders within an organisation.
- They use integrated thinking to interpret, analyse and evaluate financial and non-financial information. This enables them to influence others and support impactful decision-making, thereby contributing meaningfully to the economy and to society.
Once qualified, CAs(SA) pursue a multitude of different roles as outlined in our Pathways to Relevance.
The development of the CA2025 competency framework was undertaken through a four year long project which included rigorous and robust research lead by Professor Karin Barac from the Faculty of Economic and Management Sciences at the University of Pretoria. Its name was coined to represent and identify the professional competencies for future roles CAs(SA) might hold. (The “2025” merely represents a point in the future and not a fixed point in time as we will have to continue to evolve as the world around us changes beyond the year 2025.) This framework will be subject to ongoing revisions to ensure further changes to the business environment, and the accounting and auditing landscape are brought in.
The key changes can be summarised as follows:
| Key change | 2025 Competency framework (Approved and issued in 2021) | 2013 Competency framework (Updated over the period 2013 – 2019) |
|---|---|---|
| Digital disruption | Increased emphasis on digital competencies (digital acumen) | Limited coverage on digital competencies and no reference to emerging technologies |
| Value creation in a business context | Use value creation in business to frame technical competencies – thus breaking down the traditional disciplines’ silo-approach to presenting knowledge. Increased emphasis on business acumen | Traditional presentation of knowledge areas according to disciplines. Limited reference to business acumen and value creation. The concept of value creation is limited to integrated reporting as a topic. No reference is made to business acumen |
| Ethics and citizenship | Includes all spheres of ethics (personal, business and professional) and citizenship | Only covered professional ethics with little reference to personal and business ethics and citizenship |
| Integrated thinking | Emphasis on all elements of decision-making acumen, which includes integrated thinking | Fragmented approach followed, without identifying integrated thinking as key outcome for CAs |
| Historical looking versus forward looking | Being more forward looking by considering trends and events that will influence value creation | Emphasis on historical events |
| Balance and integration between technical and non-technical competencies | Although the importance of technical competencies should not be diluted, non-technical competencies need to be integrated with technical competencies | Emphasis on technical competencies |
A number of detailed documents have been prepared to assist with the implementation of this competency framework.
CA 2025 launch webinar
View the official CA 2025 launch webinar here.