CPD FAQs

Kindly access the Member Portal via your Chrome, Firefox or Microsoft Edge browser using an 'Incognito Window / In Private Window'.

Kindly follow the steps below to complete and submit the declaration:

• Open Chrome Browser
• Click on the three dots at the top right-hand corner of the window
• Click on ‘Open New Incognito Window.
• Enter the Member Portal website address: https://my.saica.co.za/

1. Log on to https://my.saica.co.za/ by capturing the email address used to create your profile and password.
2. Click on Logon to access the login page.
3. Capture the email address used to create your profile and password. This must be the email address SAICA has on record.
4. Click on the Member Compliance icon in the left pane (the Member Compliance section has an option to declare)
5. Click on the Declare button to open the CPD annual declaration form.

Click on the Submit button once you have answered all the declaration questions.

Should the error persist, kindly log a call on the member portal and attach a screenshot so we can investigate further.

The three main changes are as follows:

1. A definition was added for “professionally active”;
2. The policy now makes provision for members/associates who are 70 years or older and not professionally active; and
3. The policy now makes provision for when members/associates are on a career break.

For an explanation on the implications of the changes, please follow this link.

According to the IESBA's International Education Standard paragraph 7.13, an output based approach for measurement of CPD requires professional accountants to demonstrate competence in their role.

SAICA’s new CPD model explicitly recognises that different professionals have different development needs and requires members/associates to take ownership of their professional development by following three broad stages of the output based CPD reflective cycle. These stages are referred to as PAR:

1. Planning through reflecting on your practice to identify your developmental needs
2. Action by undertaking appropriate CPD activities to meet the developmental need(s) you have identified and applying what you have learnt to your practice; and
3. Reflecting by measuring the impact of CPD on your practice and identifying any further developmental needs.

SAICA has identified 11 career paths. The relevant learning outcomes for each of these career paths can be found in the CAPtR document.

Under the new CPD policy, there is no requirement to achieve a certain number of hours or points – the important feature is that consideration is given to the requirements of the position and that learning addresses this.

There are no transitional arrangements. The CPD policy came into effect on 1 January 2020.

The CPD policy has been revised to ensure that it is based on adult education principles which include that learners:

• Know why they need to learn something (the learning experience must add value and help them achieve their goals);
• Want to be respected as capable learners. This means the adult is given choices and sets their own learning objectives based on what they need to achieve in their specific role;
• They already have some experience, and they should be encouraged to use this experience and apply it to new learning opportunities;
• They want learning to occur timeously (they are only ready to learn when they have identified something they want to know or become proficient at); and

Both internal and external factors play a role in motivating adult learners (e.g., increased job satisfaction, increase in pay).

The objective of Continuing Professional Development (CPD) is to promote up to date, high-quality services by ensuring that members/associates have access to the necessary learning opportunities to maintain and improve their ability to practice. An input based approach to CPD focuses mainly on hours and activities, and it often neglects the actual purpose of CPD, which is for members/associates to enhance their knowledge, acquire new skills and build on existing ones through continual reflection. The input-based approach to CPD often drives a compliance-based, number-driven view of learning which is in contrast to what SAICA wishes to achieve through its CPD policy; a commitment to lifelong learning where CPD activity includes work-based learning, undertaking new projects at work, online reading, researching particular issues relating to clients or a specific role, and focused discussions with colleagues or professional advisers.

Under the new CPD policy, there is no requirement to achieve a certain number of hours or points – the important feature is that consideration is given to the requirements of the position and that learning addresses this.

Through the reflective learning planning form: The only documentation you need to retain for SAICA is the reflective learning planning form (use either SAICA’s template or your own). SAICA will assess the relevance, coverage and level of reflection recorded in your reflective learning plan. If SAICA has set compulsory learning areas for your sector of the profession, they will check to what extent you have covered the learning areas and your reflection on the learning outcome.

In cases where SAICA is dissatisfied with the quality of the reflective learning plan submitted through the monitoring procedures; it may require further information from you through an interview. Competency interviews will be done through the regional offices. This reflective learning plan must be kept for three calendar years.

Verifiable evidence for an output based approach (IESBA International Education Standard paragraph A31:

• Examination results
• Specialist or other qualifications
• Assessments of the acquisition of technical competence, professional skills, professional values, ethics, and attitudes for specified learning outcomes
• Records of work performed that have been verified against a competency map
• Objective assessments of performance or behaviour against a competency map
• Published material

Through the annual declaration: All members and associates will be required to submit an annual declaration to SAICA. The declaration will be updated to reflect an output based approach to CPD and those areas of competence SAICA may from time to time mandate. The declaration will also include those members and associates who have retired or who are taking a leave of absence from practice.

The CA Pathways to Relevance (CAPtR) is the name of the post-qualification competency framework. The new future-focused competency framework provides a view of selected career paths and associated competencies required to remain relevant now and into the future. The framework defines the knowledge, skills, and attributes needed for CAs(SA) within 11 identified career paths. Each career path has a defined set of competencies and denotes the required level of proficiency needed to perform the role effectively at entry, mid- and senior management levels.

It is very important to note is that the reflection on Ethics for CPD purposes is not a once-off exercise. Ethics is meant to be a habitual, behavioural exercise which forms part of your daily life and business activities. You can incorporate reflection in business meetings, at networking events and even during formal and informal discussions. Reflecting on ethics should become a way of life for every member of SAICA.

Members need to reflect on three types of ethics:

1. Personal ethics focus on your personal values in the context of your professional role. Your personal values do have a major impact on your business dealings and therefore need to reflect on your personal ethics. For example, how does it align with your organisational policies or the values of leaders in your organisation?
2. Business ethics urges members to reflect on the ethical dimensions of all their business decisions. This can include things like sustainability, tenderpreneurship, reflection on company policies, etc. You will therefore need to reflect on things that are important for the company to consider in terms of their ethical conduct.
3. Professional ethics refers to a member’s responsibility to comply with the Code of Professional Conduct and should focus on evaluating your personal as well as professional conduct in terms of the Code of Professional Conduct.

Ethics is therefore much broader than just complying with the Code. Refer to the website for further guidance on how to reflect on ethics.

Members/associates on a career break are not exempt from the CPD policy. Lifelong learning encourages members/associates to remain relevant and stay abreast with new industry developments. There are, however, reduced requirements for members/associates on a career break.

Members/associates on a career break must submit an annual declaration. Members/associates will be required to indicate on the annual declaration whether they are professionally active or not. Any member/associate who is professional active is required to undertake the necessary learning and development to remain professionally competent.

If you are not professionally active, then SAICA would not expect to see a significant amount of learning and development activities being undertaken. However, if you intend to return to work. you will be required to be professionally competent (as required by the SAICA Code of Professional Conduct) for the role you are in. You are therefore encouraged to undertake some learning that will contribute towards you remaining professionally competent.

Members or associates who are 70 years or older and are no longer professionally active are not required to submit an annual declaration, undertake any CPD activities or maintain a reflective learning plan. However, should such members/associates be found to have declared their status dishonestly on the annual declaration, they will be referred to the Legal, Compliance and Discipline Department for further action.

For the definition of “professionally active”, please refer to the CPD policy.

Even if unemployed, members/associates should continue to reflect on and undertake lifelong learning through relevant learning interventions. This does not need to be in the form of paid-for online courses as there is a wide variety of learning material available for free online and free learning and development activities are also provided by SAICA.

Members who are unemployed should use their best judgement based on the competencies required for their previous role(s) to identify any competence gaps and undertake learning activities to assist them in addressing these gaps. Members/associates should also consider the need for reskilling as employers are looking for a new skill set that is fit for the future. To assist in this regard, SAICA has developed the CA Pathways to Relevance framework which will assist you in identifying the competencies you should develop to ensure you are fit for the future world of work.

• It is insufficient to only meet the obligations of SARS if a SAICA member/associate is also a tax practitioner.
• Tax practitioners must also ensure they comply with the requirements set out by SARS which are as follows:
• Effective 1 June 2022, the specific SARS requirements are to undertake a minimum of 18 CPD hours per annum (calendar year). (Note SRAS refers to this as CPE – continuing Professional Education)
  • 10 hours of tax
  • 2 hours of ethics
  • 6 hours relating to the services you provide
• All of the above hours are required to be verifiable.
• Tax practitioners are required to keep records of the tax related CPD hours for a period of five years.
• Refer also Tax Practitioner obligations: https://www.saica.org.za/membe...
• Tax-related CPD activities must be captured and submitted in a form of an PDF, word or excel spreadsheet format.
• Detailed records are to be retained by the tax practitioner and submitted to SAICA when selected for monitoring (i.e. when requested). SAICA will be required to select and verify a sample of 20% of its tax practitioners CPD records
• Members/associates can attend verifiable tax CPD courses through any institute, not just through SAICA.
• Section 2.1.2 (h) of the new CPD policy note that members/associates who are required to fulfil certain additional requirements set out by an external regulator operating in the specialist area in which the member or associate is working, must take responsibility for satisfying the obligations for continued registration with this regulator/oversight body. In some cases, this may require additional reporting or submissions of declarations. It is the members’ responsibility to meet both SAICA’s and the regulators’ requirements.
• Note that SAICA verifies the requirements of SARS on an annual basis as part of the annual tax practitioner declaration and audit process as it has been accredited by SARS as a RCB and is obliged to undertake this review of tax practitioners.

Tax practitioners will need to meet both SAICA and any regulators’ CPD requirements. This means that if you are a tax practitioner, you need to develop and regularly review your reflective learning plan, and undertake the 18 hours of CPD as required by SARS. It would be reasonable to expect that what is documented on the reflective learning plan is the need to undertake the specific CPD as required by SARS.

It is insufficient only to meet the obligations of SARS if a SAICA member/associate is also an RA. Please follow this link to access the IRBA CPD requirements.

The key steps are:

1. To identify specific competencies in relation to each of the following areas that are required for you to be professionally competent in your role:
   1. Professional values and attitudes (ethics, lifelong learning and citizenship)
   2. Enabling competencies (decision-making, business, digital and relational acumens
   3. Technical competencies in the value-creation process
2. Self-assess (or use other mechanisms such as workplace performance evaluations) against these competencies and identify specific areas for development
3. Undertake relevant learning interventions that can assist you in developing in the competence gap areas identified
4. On completion of the learning intervention, reflect on the effectiveness of the learning interventions
5. Assess progress made and identify further areas for achieving professional competence

This is not considered sufficient – refer to the key steps (as a minimum requirement) mentioned in the reflective learning plan template.

Multiple formats can be used including Word, Excel, PowerPoint and PDF.

SAICA does not prescribe how many competencies a member should list on the reflective learning plan as this should be role-specific and unique to your circumstances.

Members/associates should identify specific competencies in relation to each of the following areas that are required for you to be professionally competent in your role while preparing you for the future world of work:

• Professional values and attitudes (ethics, lifelong learning and citizenship)
• Enabling competencies (decision-making, business, digital and relational acumens)
• Technical competencies in the value-creation process

While SAICA retains the right to identify specific areas of CPD that are compulsory for all members, there is nothing specified at the moment. Members are encouraged to read the communication from SAICA (via ASA magazine, bulk emails and SAICA’s social media platforms) for information on compulsory competencies/learning interventions/training.

SAICA retains the right to identify specific areas of CPD that are compulsory for all members. Currently, “Ethical values and attitudes” is a critical competency area for CPD and is compulsory for all SAICA members and associates. This area must therefore be specifically recorded on the member’s reflective learning plan, which must include an evaluation of the extent to which members meet the ethical competencies set out as well as the necessary learning activities they would need to undertake to further develop and maintain competence in this area. This compulsory reflection is effective for reflective learning plans from 1 April 2021 and will remain compulsory throughout the 2023 CPD compliance year.

SAICA provides various Ethics content throughout the year to ensure members are equipped to reflect on this compulsory competency. Kindly visit the SAICA website for more information.

• Members/associates can develop a longer -term reflective learning plan. This is however required to be reviewed and updated regularly (i.e., completion of relevant learning interventions and reflection of the suitability of that specific intervention) by the member.
• Annually, members are required to submit the compulsory declaration that they have met the CPD requirements. If selected for monitoring, members would have to provide their reflective learning plans (and any supporting documentation, if they have any) that show the achievement of the various learning interventions listed on their plans.

Members/associates are obliged to keep their records of completed CPD reflective learning plans for the three (3) most recent calendar years. By way of example:

• Monitoring during 2024 will look at the period January 2021 to December 2023 (3 years).

No. Members are only required to submit their reflective learning plans if they are selected for monitoring.

As and when a member’s/associate’s role changes either because of a new career path, a promotion within a career path or because your current position requires different aspects of professional competence to be demonstrated, it is wise to undertake a specific period of reflection and to update the reflective learning plan accordingly. Members/associates should reflect regularly against their plans even if their roles are not changing.

The CPD policy has been updated to reflect that compulsory CPD areas will be published through a Circular. The circular in this regard has been issued (2/2021), which requires that all members reflect on the Competency Area: Ethics, values and attitudes. Members can find the full Circular (2/2021) here.

Learning interventions are broad and include formal qualifications or short courses; watching videos or online webcasts; reading; self-study; attending seminars and workshops; on-the-job learning and development; executive coaching; mentoring; online learning; conferences; and business breakfasts, etc.

The simple answer is yes as SAICA no longer requires learning to be measured by the number of hours you completed. Members/associates should however honestly reflect on whether self-study is appropriate given the set of future focused competencies employers are looking for. Deeper learning may be required.

Yes, members have to record a reason/purpose for undertaking various learning interventions.

It is absolutely acceptable to do learning activities that you may not have initially identified. Always try to identify what you learnt out of such engagements. Then record this on your reflective learning plan as an additional activity – linking it back where possible to a specific competence area.

Members who are selected for monitoring will receive a request in writing (via email) from SAICA, detailing a date by which their documentation (the reflective learning plan) needs to be submitted.

A reflective learning plan is a tool/document that can be used to assess areas that require development in respect of the professional competence required to competently undertake your specific role. To be effective, this tool/document should be reviewed and updated on a regular basis and should therefore be used continuously to reflect and evaluate learning interventions undertaken and to outline personal areas for growth and development. SAICA therefore needs to see evidence of the following steps on your reflective learning plan:

1. To identify specific competencies in relation to each of the following areas that are required for you to be professionally competent in your role:
2. Professional values and attitudes (ethics, lifelong learning and citizenship)
3. Enabling competencies (decision-making, business, digital and relational acumens)
4. Technical competencies in the value-creation process
5. Self-assess (or use other mechanisms such as workplace performance evaluations) against these competencies and identify specific areas for development
6. Undertake relevant learning interventions that can assist you in developing in the competence gap areas identified
7. On completion of the learning intervention, reflect on the effectiveness of the learning interventions
8. Assess progress made and identify further areas for achieving professional competence and identify further areas for achieving professional competence

Your reflective learning plan should demonstrate the process of reflection and application of mind to identifying competency gaps, relevant interventions to close the gaps and reflection post intervention on the extent to which the gap has been closed.

Members can access the Reflective learning plan template here.

SAICA is obliged to monitor members’ compliance with the CPD policy. In this regard, members/associates will be required to submit an annual declaration to SAICA reporting on his/her compliance with the CPD policy. Further to that, SAICA is required to verify that what members/associates are indicating on their annual declarations is a true reflection. This will be done through a monitoring process which will be carried out annually.

Steps of the monitoring process:

1. A random sample of members/associates will be selected annually to submit their reflective learning plans.
2. Members/associates will be notified by SAICA in writing via email of this selection.

SAICA will review the submissions and then where required, engage with members/associates on the content of the reflective learning plan to understand the process of reflection

Members/associates are not required to retain or submit evidence of attendance at events, unless they are required to submit verifiable evidence as part of meeting another body’s requirement (e.g. if you are a tax practitioner you are required to still maintain evidence of your verifiable number of hours undertaken).

If chosen for monitoring, the only evidence required to be submitted is a copy of the member’s/associate’s regularly updated reflective learning plan.

Members/associates can retain copies of attendance at learning interventions should they wish to do so.

Yes, in cases where SAICA is dissatisfied with the quality of the reflective learning plan submitted through the monitoring procedures, it may require further information from the member through an interview. Competency interviews will be done through the regional offices and members will get an opportunity to ask for guidance. Members can send an email to newcpdpolicy@saica.co.za if they want guidance on their reflective learning plans.

Tax practitioners are required to provide verifiable evidence in terms of the tax legislation requirements for tax practitioners (SAICA is an RCB and is required to enforce and verify this on behalf of SARS).

SAICA considers verifiable evidence for tax practitioners to be the following:

• Delegates who book and attend live SAICA webcasts or face-to-face events will automatically receive a confirmation of attendance email confirming the registered delegate attended the stated webcast / event and the duration of the webcast / event.
• If you are unable to attend the live event, then you are able to watch the recording on the SAICA eVolve platform – in this case you must complete the assessment and submit this as evidence. Where you are watching a recording of a past event and not a live event or you have read a SAICA CPD article, no certificate of attendance will be issued, and you will have to obtain the completion certificate to serve as verifiable CPD. To obtain a completion certificate, you need to successfully complete the relevant assessment and attained a pass mark of 75% on the SAICA eVolve platform, after having watched the entire recording of the relevant session. You can then download the completion certificate on the SAICA eVolve system.
• If you read an Integritax article, then the assessment must be done on eVolve and results and the confirmation of completion certificate must be downloaded as verifiable CPD confirmation. The pass mark needed to obtain the certificate is 75%.
• The learning and assessments must have taken place in the period under review (1 January – 31 December annually) – the reports must therefore reflect that this was completed during the relevant period.

SAICA developed the CA Pathways to Relevance (CAPtR) and the reflective learning plan template to support members to be compliant. Furthermore, SAICA also offers webinars, seminars and training events to support members in this regard. There are also a number of resources available on the SAICA website.

Yes, members can send an email to newcpdpolicy@saica.co.za

Members and associates can log a call on the SAICA Member Portal if they need support relating to CPD matters.

Reflection is a bit of an abstract concept for most of our members and therefore SAICA has developed a detailed guide where we are providing guidance on how to reflect. The guidance is in the format of a set of reflective questions.

We use reflective questions to prompt you to think about important matters in an effort to guide your thoughts. It will help you to discover areas of improvement in your knowledge and understanding and subsequently will uncover training needs in this regard. The use of reflective questions eliminates the use of a template and aims to stimulate deeper reflection each time the topic is revisited. Members can find the guidance here or by following the link to ‘Ethics reflection facts sheets’ in the ‘Downloads’ section on the CPD microsite.

• Members/associates will not be penalised for not undertaking relevant learning interventions by a planned date. However, members need to review their plans regularly and update their dates accordingly.
• Members/associates who are frequently putting off undertaking an identified learning activity should interrogate the underlying reasons for this and consider addressing those. If a member/associate does not see benefit in undertaking learning to enhance their professional competence, then the learning identified may not be relevant and can be removed from the reflective learning plan.

You will be considered non-compliant with the CPD policy if:

• You do not submit your annual declaration timeously; or

• You do not submit evidence of your reflective learning plan when selected for monitoring