CA(SA) COMPETENCY FRAMEWORK 2021

CA(SA) COMPETENCY FRAMEWORK

20211

GUIDANCE ON THE CONTENT2, DEVELOPMENT AND ASSESSMENT OF COMPETENCIES IN THE TRAINING PROGRAMME

This document must be read together with the following documents: Preface to the CA(SA) Competency Framework 2021; CA(SA) Competency Framework 2021; and Guidance on the Content, Development and Assessment of Competencies in the SAICA Academic

Programme 2021

1 Outcome of the CA2025 Project 2 In the context of the training programme content includes Competencies and Learning Outcomes

2021

Version control

16 February 2021 28 July 2021

Approved by the IPD on 4 February 2021 Amendments approved by the IPD on 21 July 2021

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ACKNOWLEDGEMENTS

SAICA wishes to acknowledge the research team from the University of Pretoria that conducted the research for the CA2025 project and who contributed significantly to the development of the competency framework itself:

Professor Karin Barac Professor Kato Plant Marina Kirstein Rolien Kunz

SAICA wishes to acknowledge the significant contribution by the following individuals from both the academic and training workgroups in the development of the CA(SA) Competency Framework Suite of Documents:

Alex van der Watt Alwyn Visser Amanda Singleton Andrew van der Burgh Anria van Zyl Denicia Samuels Elton Pullen Frans Prinsloo Gary Swartz Graeme O'Reilly Goolam Modack Ian Putter Karabo Kekana Kopano Xaba Korien Sander Luvuyo Mbaza Madelein Stiglingh Mandy Bellis Mike Masia Msizi Gwala Natalie Brouwer Paolo Giuricich Pieter von Wielligh Sandra Blom Surika van Rooyen Thabiso Madiba Tinyiko Sihlangu Wihann Rabe

Independent University of Stellenbosch Nelson Mandela University University of Pretoria University of Stellenbosch KZN Provincial Treasury University of the Western Cape University of the Free State Institute of Accounting Science NSOA University of Cape Town Standard Bank University of Johannesburg Kopax Chartered Accountants Inc Independent Walter Sisulu University University of Pretoria KPMG University of South Africa University of Zululand CBB Rodl & Partner Inc Smarter EQ University of Stellenbosch Atcor North-West University University of Johannesburg Royal Bafokeng Holdings Mazars

SAICA Secretariat: Adri Kleinhans Mandi Olivier Tonia Jackson

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INDEX

1.

INTRODUCTION

2.

COMPONENTS OF THE COMPETENCY FRAMEWORK

3.

THE CA(SA) COMPETENCY FRAMEWORK 2021 SUITE OF DOCUMENTS

4.

PROFICIENCY LEVELS

5.

THE TRAINING PROGRAMME - FUNDAMENTAL PRINCIPLES

6.

THE FORMAT OF THE TRAINING PROGRAMME - FUNDAMENTAL PRINCIPLES

7.

ASSESSMENT OF TRAINEE ACCOUNTANTS - FUNDAMENTAL PRINCIPLES

8.

OUTCOME OF THE COMPETENCY FRAMEWORK

9.

PROFESSIONAL VALUES AND ATTITUDES

I Ethics values and attitudes

II Citizenship attitudes and values

III Lifelong learning attitudes and values

10.

ENABLING COMPETENCIES

Z Business Acumen

Y Decision Making Acumen

X Relational Acumen

W Digital Acumen

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1. INTRODUCTION

1.1. In view of the implementation of the CA2025 Competency Framework, this document has the objective of providing providers of the training programme with guidance for the development and implementation of the SAICA accredited programme.

1.2. This document is considered a living document and will require regular and ongoing review.

2. COMPONENTS OF THE COMPETENCY FRAMEWORK:

2.1. The competency framework is made up of the following components which, in implementation, are all integrated:

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Elements of the professional competencies

Professional values and attitudes

Ethically responsible leaders fulfilling their social mandate by

using integrated thinking to create sustainable value

Enabling competencies (defined as acumens) Technical competencies in the value creation process

The aforementioned competencies are depicted in Figure 1 below:

2021

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