CA(SA) is a business leadership designation beyond audit

Johannesburg, 20 February 2026 - Recent commentary has created confusion around professional qualifications, regulatory designations and the pathways into the Registered Auditor (RA) profession.

The South African Institute of Chartered Accountants (SAICA) wishes to clarify the distinction between the CA(SA) designation and the registration of auditors by Independent Regulatory Board for Auditors (IRBA), and other qualifications with professional bodies.

The Chartered Accountant (SA) [CA(SA)] is a comprehensive, internationally recognised professional designation designed to produce responsible business leaders capable of creating sustainable value across the economy. The CA (SA) designation is distinct from other designations, which may have a pathway to the RA, but does not meet the substantial equivalence of the CA(SA) designation. The CA(SA) designation is underpinned by a rigorous process which includes both a NQF level 7 and 8 qualification, a formal period of work experience through a recognised learnership, completion of a professional programme as well as two professional assessments.

While multiple professional bodies may be recognised as pathways into the RA profession, such recognition relates specifically to IRBA’s regulatory requirements. It does not equate the underlying qualifications and professional eligibility requirements themselves.

Importantly, not all CAs(SA) become RA’s because the CA(SA) qualification extends significantly beyond the RA pathway therefore CA(SA)’s are not limited to the audit profession.

Furthermore, in terms of the Chartered Accountants Designation (Private) Act, only members of SAICA may use ‘Chartered Accountants’ and the ‘CA(SA)’ designation, having met the rigorous route to becoming designated. This legislation restricts the use of the Chartered Accountant and the CA(SA) designation and ensures that it remains subject to SAICA’s rigorous education, training and professional standards.

SAICA CEO, Patricia Stock CA(SA), explains that the CA(SA) designation is underpinned by SAICA’s integrated CA of the Future Competency Framework, which is intentionally designed to develop leaders who drive value creation in organisations across various industries.

“CAs(SA) are required to integrate three interdependent competency types: professional values and attitudes; enabling competencies (acumens) and technical competencies in the value creation process. These competencies are not developed or assessed in isolation. It is at their intersection that integrated thinking emerges, enabling CAs(SA) to design solutions, evaluate alternatives, and influence decisions responsibly”, Stock clarified.

Enabling acumens

These include decision-making, business, digital and relational acumens - skills that influence how CAs(SA) think, operate and lead across sectors. Acumen enables discernment and sound judgement - essential in complex environments.

Technical competencies

Technical competencies are structured around six value-creation areas: strategy and governance; stewardship of capitals; decision-making; reporting; compliance; and audit and assurance. Audit and assurance is one of six technical areas that IRBA requires in their competency framework and is not the central or the defining competency of the CA(SA).

Illustrating why this architecture is the reason CAs(SA) operate across business, public sector, entrepreneurship, governance, academia and audit, influencing financial and non-financial decision-making at the highest levels, Stock highlighted that during the past decade, SAICA’s Qualification Policy and Process underpinned by the CA of the Future Competency Framework continues to produce approximately 3,500 new trainee accountants who complete their training articles annually ,as illustrated in the graph below. Upon qualification, a significant proportion of CAs(SA) pursue careers beyond audit public practice which reflects the breadth and diversity of the CA(SA) qualification.

* Further data on the intake can be found on the IRBA Annual Report

“Albeit the lower number of registered auditors who are currently all SAICA members, these figures demonstrate sustained demand and supply of audit trainee candidates by audit firms; strong throughput and the continued attractiveness and accessibility of the CA(SA) designation.” Stock continued.

The majority of SAICA members serve in business, commerce and leadership roles across sectors and contribute meaningfully to South Africa’s economic development, making this the differential that signifies the profession’s economic and social relevance.

Beyond throughput numbers, SAICA continues to drive meaningful transformation across the profession through structured pipeline interventions. Through the Thuthuka Education Upliftment Fund (TEUF), SAICA with the support of various donors has contributed to a significant shift in representation within the profession. In 2002, African and Coloured members represented just 3% of SAICA’s membership.

Sustained progress depends on expanding access to quality education and support, strengthening throughput, and ensuring that pathways into the profession remain credible, inclusive and responsive to changing skills needs.

Global context: attractiveness and reform in the global context

To situate South Africa’s experience within the broader global landscape, it is useful to reflect on emerging insights from international bodies and local research institutions examining the future of the audit profession.

These themes align with wider global work led by the International Federation of Accountants (IFAC), which focuses on strengthening sustainability and attractiveness across the profession. Moreover, SAICA’s education and training model is aligned with the principles of IFAC, including the requirement that professional bodies ensure that candidates admitted into programmes have a reasonable chance of success. Clear distinctions between qualifications and professional designations remain essential to maintaining public trust.

Stock concluded that the CA(SA) designation remains the most trusted designation in the world, as reflected in independent research by Edelman in both 2023 and in 2025. She emphasised that chartered accountants trained through SAICA’s rigorous qualification process, are equipped to serve society as ethical leaders, capable of driving sustainable value creation across business, the public sector and civil society. “Audit remains a critical component of the profession”, Stock stated, “but it is one element within a broader leadership framework that equips CAs(SA) to serve society in multiple capacities”.

Issued by the SAICA Corporate Affairs and Stakeholder Engagement Team

About SAICA

The South African Institute of Chartered Accountants (SAICA), South Africa’s pre-eminent accountancy body, is recognised as the world’s leading accounting institute and is home to the leading CA designation in the world. The Institute provides a wide range of support services to more than 60 000 members and associates who are chartered accountants (CAs[SA]), as well as associate general accountants (AGAs[SA]) and accounting technicians (ATs[SA]), who hold positions as CEOs, MDs, board directors, business owners, chief financial officers, auditors and leaders in every sphere of commerce and industry, and who play a significant role in the nation’s highly dynamic business sector and economic development.