Competency framework
SAICA’s road from CA2025 to CA of the Future

SAICA’s road from CA2025 to CA of the Future

SAICA has ensured and continues to ensure its entry-level and prospective members remain relevant through the development of a future-fit Competency Framework, known previously as the CA2025 project, now known as the CA of the Future.

CA 2025 to CA of the Future

SAICA is committed to developing CAs(SA) who, at the point of entry to the profession, have the potential to be responsible leaders who behave ethically and create sustainable value for a wide range of stakeholders within an organisational context. With their ability to display integrated thinking, CAs are then able to interpret, analyse and evaluate financial and non-financial information, thus influencing others, and together making impactful decisions, and thereby contributing meaningfully to the economy and society.

How did the change happen?

SAICA articulates what competencies a Chartered Accountant should have developed at the point of entry into the profession through the formulation of a Competency Framework. This Competency Framework then guides the qualification process (education, assessments and practical experience) to becoming designated as a CA(SA).

Competencies include knowledge, skills, values attitudes and behaviours.

SAICA first revamped its competency framework in 2021, following an extensive research and consultation process.

Further updates were made to this Competency Framework and approved by the CA Professional Development Committee (CAPDC) in October 2023. Changes are made regularly to reflect the requirements of the market taking into account the ever-changing environment in which Chartered Accountants work.

Any changes made to the Competency Framework are carefully considered: first by the Academic Guidance Workgroup (comprising academics from a variety of academic programme providers), then by the Training Programme Workgroup and thereafter the CA Professional Development Committee (CAPDC). In addition, feedback/consultation sessions on the proposed changes were held with a wide group of stakeholders. SAICA thanks all the stakeholders who took the time to prepare detailed responses.

Changes are made sparingly and only if deemed necessary. Some changes simply reflect clarification, as was requested in the comments received from stakeholders. These latest changes (2023) were not considered to be significant by the CAPDC, who have approved the revised Competency Framework.

The Guidance to the Academic Programme is a document created by and shared with academics to use to inform the content of their accredited academic programmes. Additional content guidance is also provided for Tax and Financial reporting and this informs what will be assessed in the IAC 2025.

Changes to other aspects of the CA qualification process:

In order to ensure that the assessments and practical work experience period (the SAICA training Contract) align to the revised CA of the Future Competency Framework, other workstreams also spent time looking at the following areas to recommend further changes to other aspects of the process to becoming a CA(SA).

These changes include:

  • Change to the training programme (Which competencies are to be developed and assessed in the workplace);
  • A revised assessment process for trainees under their formal work experience period;
  • Introduction of a commonly used Electronic Assessment Tool (EAT);
  • The nature and format of the ITC, which is being changed to the assessment of core competence, and will be known as the Initial Assessment of Competence as from 2025;
  • The nature and format of the assessment of professional competence (known as the Assessment of Professional Competence as from 2025) ** still under consideration

Changes made have also been informed by the Independent Review and Independent Research conducted by external parties at the request of SAICA.

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