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Last Updated Monday, April 9, 2018 01:15:01 PM

 
Examinations
 

Competency Framework

SAICA developed and approved a competency framework in 2008. This competency framework outlines the competencies expected of a Chartered Accountant (SA) at point of entry into the profession (ie when one is eligible to become a SAICA member).  Following an extensive review process, this document was updated in 2014 and is applicable from January 2016 (ITC). This document is for use by:

  • Academics (to guide them in preparing their courses);
  • Students undertaking an accredited CA stream programme (so that they can have a better understanding of what the CA programme seeks to achieve overall); and
  • SAICA Exam candidates preparing for the ITC and APC.  ITC exam candidates are also required to read this in conjunction with the ITC examinable pronouncements which are updated and posted on the SAICA website annually.

Last Updated Monday, April 9, 2018 01:27:10 PM

Examinable Pronouncements

Students writing an examination should prepare themselves appropriately for the exam by referring to the below lists of examinable pronouncements

Students writing an examination should prepare themselves appropriately for the exam by referring to the below lists of examinable pronouncements.

Initial Test of Competence (ITC), previously known as Part I of the Qualifying Examination (QEI)

2019

  • Auditing
    • No longer providing examinable pronouncements, please refer to competency Framework – ITC 2019 above
  • Financial Accounting
    • No longer providing examinable pronouncements, please refer to competency Framework – ITC 2019 above
  • Tax
    • Examinable pronouncements (394Kb PDF)
    • Tax Monetary Changes for ITC 2019 – will be loaded as soon as possible
    • Belasting Monetere Veranderinge vir ATB 2019 – will be loaded as soon as possible

2018

Permitted Text – SAICA Handbooks

USE OF SAICA HANDBOOKS FOR CTA 2018 / ITC 2019

Please be advised that due to there being limited changes in both the accounting and auditing standards since 2016 that students who purchased the following books may choose to use these again for both CTA 2018 and ITC 2019 or they may choose to purchase a new set (2017/2018) of SAICA handbooks:

Volume 1: International Financial Reporting Standards (2016/2017)

  • Part A (which may be in 1 or 2 parts)
  • Part B (which may be in 1 or 2 parts)
  • Any supplements published from time to time

Volume 2: Audit, governance and legislation including (2016/2017)

  • International Audit Standards (Volume 2A),
  • SAICA and IRBA pronouncements (Volume 2B),
  • Applicable local legislation (Volume 2C)
  • King Code (Volume 2D)

Please note that it is more appropriate to purchase the latest tax legislation as contained in Volume 3 - The SAICA Tax Legislation Handbook as significant changes are made to these books annually. The correct tax monetary amounts will be however continue to be included in the exam question paper where applicable.

Please note that the going-concern decision tree was omitted in error from page 106 of SAAPS 3 (Revised) in volume 2B of the SAICA Student Handbook 2017/2018, should this be required during ITC 2019 a copy will be provided in the exam.

Students may bring ONE copy of each of the above books and may mix the years the books were purchased.

 
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