INTRODUCTION TO THE

Post Qualification

Competency Framework

Chartered accountants (CAs) are professionals who, having completed a rigorous qualification process (i.e., having completed the required education, training, professional and assessment programmes and being eligible to register as a member of the South African Institute of Chartered Accountants (SAICA) in order to use the CA(SA) designation), fill a diverse range of roles in the economy.

 

The underpinning principle from the SAICA Code of Professional Conduct is that a member is able to demonstrate their professional competence relative to their specific role. These roles are changing as we encounter the digitisation, exponential changes in technology and the advent of what is commonly known as the Fourth Industrial Revolution.

 

CAs can be described as responsible leaders who behave ethically and who create sustainable value for a wide range of stakeholders by actively participating in an organisation’s value creation process.

A CA’s professional competence therefore extends beyond specific accounting technical expertise includes development of competencies that  include those attributable to responsible leadership and sustainable value creation. Professional competencies continue to be refined and proficiency levels increased to support the wide variety of roles taken up by the CA, over the span of their career. It will become more common that CAs will change roles five or more times during their working careers.

 

This requires that CA’s, as lifelong learners, undertake relevant continuing professional development (CPD) activities and intervention to ensure that they maintain and develop the competencies required to continue to perform their roles competently. For more information on the CPD CLICK HERE.

 

This future-focused  competency framework identifies and describes the professional competencies (an integration between (1) professional values and attitudes, () enabling competencies and (3)technical competencies in the value creation process) that a CA should demonstrate for different roles over the life cycle of their career.

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This framework serves as a starting point for CAs, employers and the public, enabling a clear understanding of the professional competencies the CA has command of within their career path and thus provides a tool to guide continuous professional development. Further this framework introduces a future focused view of the competencies required within a selected number of different career paths.

1  Use of the term “business” refers to both private and public sector organisations

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