1. Recognition of other professional accounting organisations (PAOs)
SAICA recognises the need to grant membership to those members of other PAOs that meet SAICA competency requirements (defined for purposes of recognition at point of entry to the profession). Provision of this route to SAICA membership and to the right to use the designation CA(SA) is important because it:
- Is in the interests of regional and global economic co-operation. International capital markets, global, regional and local business entities and the public sector rely on consistent and high standards of professional accountancy. CAs(SA) have the competence to deliver service of this calibre.
- Provides for mobility of individual accountants. Mobility of individual accountants globally and regionally contributes positively to efficiency within entities, within economic sectors and ultimately within the wider economic environment.
- Provides opportunity for development of appropriate and consistent standards of professional service.
- Provides a basis for co-operation between PAOs. This is particularly important in Africa as close co-operation of PAOs within the continent will contribute positively to regional economic growth and to economic development on the continent.
Read more here about SAICA’s Policy for the Recognition of Other Professional Accounting Organisations
2. Affiliations and reciprocity
2.1 Qualifying as a CA(SA) if you are a member of another professional accountancy body
If you are a qualified member of another professional accountancy body, you may be eligible to register with the South African Institute of Chartered Accountants (SAICA) as a Chartered Accountant (South Africa) (CA(SA)). We offer various routes to membership including through:
Reciprocal Membership Agreements (RMA):
- Chartered Accountants Australia and New Zealand (CAANZ)
- Chartered Accountants Ireland (CAI)
- CPA Canada (CPAC)
- Hong Kong Institute of Certified Public Accountants (HKICPA)
- Institute of Chartered Accountants of England and Wales (ICAEW)
- Institute of Chartered Accountants of Scotland (ICAS)
Mutual Recognition Agreements (MRA):
- Eswatini Institute of Accountants (EIA)
- Institute of Chartered Accountants of Namibia (ICAN)
- Institute of Chartered Accountants of Zimbabwe (ICAZ)
- Lesotho Institute of Accountants (LIA)
Contact Lethu Mkhize at ***@saica.co.za or Applications for Exemption from the Requirement to Complete a Training Contract (only applicable to members from the EIA and the LIA)
Pathway to Membership Agreements:
- Qualifying as a CA(SA) if you are a US CPA
- Chartered Institute of Management Accountants (CIMA)
- Institute of Certified Public Accountants of Kenya (ICPAK)
- Institute of Chartered Accountants of England and Wales (ICAEW) through their Pathways Route
- Institute of Chartered Accountants of India (ICAI)
2.2 Registration of CA(SA) with other professional bodies
As a CA(SA) you may be eligible to register as a member with a number of international accountancy bodies. These agreements are in place for membership rights only and there are usually other requirements in place for audit rights.
SAICA has agreements with the 16 bodies. We have also included, under the heading "Other Professional Bodies", information on registration requirements for CAs(SA) for a number of professional bodies with whom SAICA does not have any recognition formal agreements.
For general enquiries about qualifying as a CA(SA) if you are a member of another professional accountancy body contact Lethu Mkhize at ***@saica.co.za
Local and international affiliations
International Federation of Accountants (IFAC)
The IFAC are the global voice for the accountancy profession. They serve the public interest through advocacy, development, and support for their member organisations and the more than three-million accountants who are crucial to the global economy. SAICA is a member of the IFAC, ensuring that the voice of South Africa and its members are heard in this international member body. SAICA participates in various advocacy initiatives with IFAC including in the areas of integrated thinking, reporting, sustainability and corporate reporting.
IFAC website
Integrated Reporting Committee (IRC) of South Africa
The IRC is an association, not for gain, in South Africa founded in May 2010. The role of the IRC as a national body is to provide direction on matters relating to integrated reporting and integrated thinking in South Africa through guidance, technical information papers, conferences and other activities. The website has useful information to accountants and others on integrated reporting, such as relevant developments in corporate reporting, award programmes, recent publications, blogs and sector-specific sections.
The IRC offers membership to organisations and corporates. SAICA is a founding member of the IRC, together with the IoDSA, JSE and ASISA.
International Integrated Reporting Council (IIRC)
The International Integrated Reporting Council (IIRC) is a global coalition of regulators, investors, companies, standard setters, the accounting profession, academia and NGOs. The coalition promotes communication about value creation, preservation and erosion as the next step in the evolution of corporate reporting. SAICA holds a seat on the IIRC and is therefore a voting member with input into the direction of the strategy of this global body. Integrated reporting was born out of South Africa and SAICA ensures that the South African integrated reporting remains internationally recognised among the highest quality reports in the world.
IIRC website
Independent Regulatory Board for Auditors
The Independent Regulatory Board for Auditors (IRBA) is the statutory body controlling that part of the accountancy profession involved with public accountancy in South Africa. The strategic focus of the IRBA is to protect the financial interests of the public by ensuring that only suitably qualified individuals are admitted to the auditing profession and that registered auditors deliver services of the highest quality and adhere to the highest ethics standards.
IRBA website
The Institute of Directors South Africa
The Institute of Directors South Africa (IODSA) is a professional body for directors and is a non-profit company that exists to promote corporate governance and to maintain and enhance the credibility of directorship as a profession. The IODSA’s mission is to support those charged with governance duties through thought leadership and create a platform for peer interaction. The IODSA also serves as a hub for collaboration between like-minded professional institutes, which ultimately fulfils their vision of better directors, better boards and better business.
IODSA website
National Business Initiative (NBI)
The National Business Initiative (NBI) is a voluntary coalition of South African and multinational companies, working towards sustainable growth and development in South Africa and the shaping of a sustainable future through responsible business action, thereby demonstrating business action for sustainable growth. Since our inception in 1995, the NBI has made a distinct impact in, amongst others, the spheres of housing delivery, crime prevention, local economic development, public sector capacity building, further education and training, schooling, public, private partnerships, energy efficiency and climate change. The NBI provides various pieces of content that is shared with our SAICA structures as well as the MIB structure and SAICA supports its drive towards sustainable business development.
NBI website
International Public Sector Accounting Standards Board
The IPSASB develops accounting standards and guidance for use by public sector entities. The structures and processes that support the operations of the IPSASB are facilitated by the International Federation of Accountants (IFAC). The IPSASB’s strategic objectives are:
- Strengthening Public Financial Management (PFM) globally through increasing adoption of accrual-based International Public Sector Accounting Standards™ (IPSAS™)
- Delivered through two main areas of activity, both of which have a public interest focus:
• Developing and maintaining IPSAS and other high-quality financial reporting guidance for the public sector
• Raising awareness of IPSAS™ and the benefits of accrual adoption
IPSASB website
Recognised Controlling Body Forum
The forum is made up of most of the 11 SARS-recognised controlling bodies, who also represent the majority of the nearly 24 000 registered tax practitioners in South Africa. The forum provides a platform where these bodies can discuss, agree and collaborate on matters affecting the tax administration, regulation of the tax profession and also matters directly affecting tax practitioners and taxpayers, mostly in relation to SARS administration and operations.
