Competency framework
CA of the Future

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 change2025 Competency framework
(Approved and issued in 2021)
2013 Competency framework
(Updated over the period 2013 – 2019)
Digital disruptionIncreased emphasis on digital competencies (digital acumen)Limited coverage on digital competencies and no reference to emerging technologies
Value creation in a business contextUse value creation in business to frame technical competencies – thus breaking down the traditional disciplines’ silo-approach to presenting knowledge. Increased emphasis on business acumenTraditional 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 citizenshipIncludes all spheres of ethics (personal, business and professional) and citizenshipOnly covered professional ethics with little reference to personal and business ethics and citizenship
Integrated thinkingEmphasis on all elements of decision-making acumen, which includes integrated thinkingFragmented approach followed, without identifying integrated thinking as key outcome for CAs
Historical looking versus forward lookingBeing more forward looking by considering trends and events that will influence value creationEmphasis on historical events
Balance and integration between technical and non-technical competenciesAlthough the importance of technical competencies should not be diluted, non-technical competencies need to be integrated with technical competenciesEmphasis 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.