2026 Training Regulations

TRAINEES' FAQs


The SAICA Training Regulations 2026 explained for trainees – a plain-English guide, not legal advice.
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What do I need before I can register a training contract?

Two things. First, written confirmation that you've signed an employment contract with an accredited training office. Second, written evidence on your institution's letterhead (a certificate, transcript or admission letter) that you hold, or are registered for, an endorsed degree or bridging programme - or that you're registered for a course leading to one.

If you can't provide that enrolment evidence yet, you can undertake in writing to register at the start of the next academic year, and then supply proof within 10 months of your effective start date. Miss that deadline and your training officer has to cancel the contract.

Regulation 14
How long is my training contract and how many hours do I need?

It depends on your qualification when you start:

  • Endorsed post-graduate qualification, endorsed degree, or bridging programme - 36 months, 3 600 core experience hours.
  • Non-endorsed degree, or a relevant Advanced Certificate/Diploma at NQF level 6 - 48 months, 4 800 hours.
  • Matric / National Senior Certificate, or any other qualification - 60 months, 6 000 hours.

Core experience hours are the time you spend on practical work related to the programme - academic study doesn't count.

Regulation 16.1
Can my contract be shortened if I finish my degree? (academic remission)

Yes, if you're on a 48- or 60-month contract and you complete an endorsed degree, bridging programme, or endorsed post-graduate qualification during the contract. As a rule of thumb your term reduces by 12 months.

The timing matters: finish in the first 12 months of a 60-month contract and it expires 36 months from your completion date; finish in the last 12 months and remission covers the remaining balance. SAICA treats your completion date as the closer of 30 June or 31 December to when you wrote your final paper. Remission can only be granted once per contract.

Regulation 16.2 - 16.6
What is RPL, and can it reduce my time?

Recognition of Prior Learning credits relevant experience you already have. Two kinds: experience gained under a previous SAICA training contract (your term can drop by up to the time you already served), or experience gained outside a SAICA contract (a reduction of up to 12 months).

You apply via TCMS within 14 months of your effective start date, and it's granted at your training officer's discretion after assessing you against the prescribed competencies. If they decline, or you think the number of months is unreasonable, you can appeal to SAICA within 30 days.

Regulation 18
Can I take a break from studying? (academic recess)

Yes - one recess of up to 12 months, at any point, once per contract. You stay employed and keep training; you're just exempt from the academic progress rule for that period. The permissible grounds are financial hardship, severe illness, or family responsibility.

Apply in advance via TCMS where you can. If your training officer unreasonably refuses, you can appeal to SAICA within 30 days.

Regulation 22
Can my contract be suspended?

Yes, on these grounds: full-time study of more than 2 but up to 12 months in total over the contract; maternity leave; severe illness that stops you working normally; or other exceptional circumstances approved by SAICA.

You and the office apply via TCMS within 30 days of the suspension starting. When you return, apply for return from suspension within 30 days, and your end date shifts by exactly the time you were away. Absences of 2 months or less in total aren't recorded as suspensions at all.

Regulation 20
What happens if I fail an academic year?

The first time you fail the same academic year, your training officer must, within 30 days of getting your results, give you written notice that failing that same year again triggers the next step.

If you fail the same year a second time, your training officer must either cancel the contract, or let you continue for one further "discretionary" year. If you're still behind at the end of that discretionary year, the contract must be cancelled - unless you're within six months of the end, where it may be discharged instead.

Regulation 21.3 - 21.5
My contract was cancelled. Will there be a penalty on a new one?

For certain cancellations, yes - an automatic 6-month penalty is added to the term of a new contract, and you'll serve a minimum of six months after all adjustments. You have 12 months to appeal a penalty on reasonable grounds.

But several cancellations carry no penalty at all: relocation beyond your control, a transfer between related offices, redundancy from a merger or de-merger, de-accreditation of the office, the office ceasing to exist, retrenchment, incapacity, or cancelling for full-time study (subject to conditions).

Regulation 21.9 - 21.11
Can I change training offices?

Yes, but how it's treated depends on the reason. Moving between related offices of the same accredited training office is a straightforward transfer with no penalty. Moves you didn't choose - a genuine relocation beyond your control, retrenchment, de-accreditation of the office, or the office closing - also carry no penalty.

A voluntary move to an unrelated office is different: you resign, your current contract is cancelled, and a new one starts - which carries an automatic 6-month penalty on the new term. The upside is you can apply for RPL for the time you already served under your previous SAICA contract, which can offset much of that.

Regulation 21.9 - 21.11; Regulation 18
What happens if I fail the ITC (IAC) or the APC?

Failing a professional exam doesn't end your training contract. Your contract is about practical experience and progress in your academic qualification - not your ITC or APC results - and a training office can't make passing the IAC (Initial Assessment of Competence, still often called the ITC) or the APC a condition of continuing it.

An office can only require you to write the IAC or APC, or take part in the Professional Programme, if it has paid for it. Just don't confuse this with failing an academic year of your degree or bridging programme - that's a separate issue with its own consequences (see "What happens if I fail an academic year?" above).

Regulation 13.3 (see also 21.3 - 21.5 on academic progress)
How does assessment work? (LORs and the PDS)

You're assessed on SAICA's Electronic Assessment Tool (EAT). You submit at least one Learning Outcome Review (LOR) every two months, capturing evidence of the professional values, attitudes and acumen you've demonstrated. On top of that, you complete at least one Professional Development Summary (PDS) every three, four or six months (your office chooses the frequency) - the summative check on your proficiency.

Regulation 27; Annexure 2 (D2)
What if I disagree with an assessment decision?

There's a three-stage appeal:

  • Stage 1: within 3 working days, discuss it with your assessor, who responds within 3 working days.
  • Stage 2: if it's unresolved, within 5 working days it goes to the training officer (or an alternate/independent assessor) for a second assessment.
  • Stage 3: still unhappy? It goes to SAICA's Lead: Training Management, who convenes a panel including an external moderator and a TPSC member. Their decision is final.
Annexure 7
What if I have a dispute with my training officer?

If it relates to your training contract and isn't covered by another appeal process, either party can refer it to SAICA for arbitration - but you have to try to resolve it directly with the other party first. The arbitrator's decision is final and binding, no legal representation is allowed, and each side carries its own costs.

Disputes about your employment contract (salary, leave and so on) fall outside SAICA - those go to the CCMA or another relevant body.

Regulation 29; Annexure 5
When and how do I get discharged?

Apply for discharge via TCMS within 30 days of your contract end date. Your training officer then approves it (they can't delegate this) no later than 60 days after the end date, once you've completed the minimum core hours, the full term including any remissions, extensions and penalties, and achieved final proficiency.

If you hold an endorsed degree, bridging programme or endorsed post-graduate qualification, SAICA issues a Certificate of Discharge. If you don't yet, you'll get a Certificate of Completion until you provide the qualification.

Regulation 24
What if I'm not going to hit my hours or proficiency in time?

Your training officer must warn you in writing no later than five months before the end if you're unlikely to reach proficiency or your core hours, and set out a development plan. If you still fall short on hours, the contract is extended (between 3 and 12 months). If you fall short on proficiency, it may be extended or cancelled.

Regulation 23; Regulation 26
What are my main duties as a trainee?

In short: serve the office diligently, keep pursuing your studies and tell your training officer immediately if you stop being registered, don't take on other work or business without written permission, keep the office and its clients confidential, follow the regulations and office policies, complete your timesheets and assessment documents properly and on time, and apply for discharge within 30 days of your end date.

Annexure 3 (part 2)

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