| 1. |
Preamble
The South African Institute of Chartered Accountants' (SAICA) language policy is founded on three inter-linked pillars pertaining to language usage in South Africa. |
| 1.1 |
The Constitution of South Africa
SAICA recognises all 11 official languages and adheres to all provisions relating to language in the Constitution of the Republic of South Africa, 1996, and the Bill of Rights contained therein. |
| 1.2 |
The role of the profession and SAICA
SAICA is cognisant of the role the profession, the Institute, as well as its members and associates, fulfil in the social, economic, ethical and educational spheres in South Africa. SAICA is committed to advancing transformation within these spheres and supports the development of multilingual practices in South Africa. |
| 1.3 |
The rights and interests of SAICA stakeholders
SAICA recognises and is sensitive to the requirements of its members, associates and stakeholders with regard to language usage. |
| 2. |
Language principles
Given the above three pillars, the SAICA language policy is founded on the following language related principles, which SAICA recognises and respects: |
| 2.1 |
The right of stakeholders to use and be served in the official language of their choice, given the diversity of languages in South Africa as well as SAICA's capability to provide a multilingual service. |
| 2.2 |
That no person may be discriminated against, directly or indirectly, on a number of grounds including language. |
| 2.3 |
The explicit constitutional bias towards multilingualism. |
| 2.4 |
SAICA utilises an administrative language of business choice for communication and meetings, which is informed by section 6(3)(A) of the constitution. That currently English is the predominant language of business internationally and, as international standards are set in English, that as such English is the administrative language of choice of SAICA. This does not mean or imply that SAICA, it's members and associates, or its staff, view the administrative language of choice as the pre-eminent or dominant language in South Africa. Language diversity will be accommodated as far as possible within SAICA's capabilities and means. Taking into account usage, practicality, expense, regional circumstances and the balance of the needs and preference(s) of the profession as a whole, or of the particular stakeholder(s) concerned. English will therefore be SAICA's administration language of choice and communication. |
| 2.5 |
That languages and speakers not covered by SAICA's choice of business language (English) will be accommodated where possible. A diversity of languages will be accommodated within SAICA's means when the following circumstances apply:
- That the relevant technical terminology and concepts already exist in this / these languages.
- That suitable means (language capability) exists within the SAICA secretariat or suitably competent external translation resources exist and available resources (budget) exist to accommodate language diversity.
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| 2.6 |
The right of members and associates to be served in their professional language of choice (verbal and written communication) where the capability to serve that preferred language exists within the secretariat will be respected. |
| 2.7 |
To ensure that the high standard of education provided by the accredited universities is maintained that SAICA will continue to issue all statements and other technical material in the education medium languages currently used by the accredited universities until sufficient development of technical terminology in other languages takes place. |
| 2.8 |
That current statements on accounting and auditing will be published in the two most widely used business languages by members in South Africa in order to ensure the technical quality of financial statements and other reports are maintained until suitable terminology has been developed in other languages. |
| 2.9 |
The qualifying examinations will for the foreseeable future be offered in the two education language mediums offered by accredited universities until technical terminology has been sufficiently developed in other languages. |
| 2.10 |
SAICA will consult with the Pan South African Languages Board (PANSAL) as to how to encourage multilingualism. |
| 2.11 |
SAICA will utilise a language committee to oversee the drafting, acceptance and implementation of a practical language policy. |
| 3. |
Conclusion
SAICA has an acute appreciation for the sensitivities inherent in language issues in South Africa.
The Institute is willing to accommodate language diversity within its means, while adhering to a single choice of administrative language of business. SAICA has an open approach to be flexible should circumstances demand the accommodation of language diversity.
In summary, SAICA is a language friendly organisation that recognises and encourages language diversity among all its stakeholders, while utilising a single, administrative language of business, in order to communicate efficiently and cost effectively with all its stakeholders.
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