How to Become a Chartered Accountant in South Africa: The Complete Pathway

The CA(SA) designation is one of the most respected professional qualifications not only in South Africa, but in the world, and for good reason. Chartered accountants consistently rank among the South Africa’s highest-earning professionals. The designation also carries global recognition, opening doors to careers in audit, corporate finance, banking, consulting, and entrepreneurship across multiple jurisdictions.

But earning the right to use those four letters after your name is not quick or easy. The qualification pathway typically takes seven to eight years from the start of your undergraduate degree to final registration with the South African Institute of Chartered Accountants (SAICA), and every stage has its own requirements, challenges, and decisions. This guide walks you through the entire process: what you need to study, how the training contract works, what the qualifying exams involve, and what to expect once you reach the finish line.

The CA(SA) Pathway at a Glance

Before getting into the details, here is the broad structure. Becoming a chartered accountant in South Africa involves three distinct phases that run partly in parallel:

Academic education,
Practical training, and
Professional examinations.

The academic phase consists of a three-year undergraduate degree followed by a one-year postgraduate qualification (commonly referred to as CTA). The training phase is normally a three-year training contract with a SAICA-registered training office, which most candidates begin immediately after completing their undergraduate degree or their CTA. Depending on the level of qualification, this can be up to five years.

The examination phase comprises two professional assessments set by SAICA: the Initial Assessment of Competence (IAC, formerly known as the ITC) and the Assessment of Professional Competence (APC). Both exams are written during the training contract period.

Once all three phases are complete, you apply to register with SAICA as a CA(SA). If you intend to sign off on audits, you then apply separately to the Independent Regulatory Board for Auditors (IRBA) for registration as a Registered Auditor (RA).

It Starts at School: Matric Requirements

Your path to the CA(SA) designation begins with the subject choices you make in Grade 10. The minimum requirement for entry to a CA-stream BCom degree at a SAICA-endorsed university is a Level 5 pass (60% or above) in Mathematics. Not Mathematical Literacy. Pure Mathematics is non-negotiable.

You will also need a National Senior Certificate with full matriculation exemption, plus a strong grounding in English. Accounting as a matric subject is helpful but not strictly required by most universities. That said, taking it gives you a head start on the concepts you will encounter in your first year.

If you are already past matric and did not take pure Mathematics, some institutions offer bridging programmes, but these add time and complexity. The cleaner route is always to get your subject choice right from the outset.

Step 1: The Undergraduate Degree (Three Years)

The first formal step is completing a BCom Accounting degree, or an equivalent undergraduate qualification, at a SAICA-endorsed university. This is critical: if your programme is not endorsed by SAICA, you cannot proceed directly into the CA(SA) qualification pathway. SAICA publishes an updated list of endorsed programmes annually, and you should verify your specific programme before enrolling.

Most of the major South African universities offer endorsed CA-stream programmes. These include the University of Cape Town, Stellenbosch University, the University of the Witwatersrand, the University of Pretoria, the University of KwaZulu-Natal, the University of Johannesburg, Rhodes University, and the University of the Free State, among others. Distance providers such as UNISA also offer endorsed programmes, though candidates studying via distance learning should be aware that pass rates in the professional exams tend to differ between contact and distance institutions.

The undergraduate degree typically covers financial accounting, management accounting, auditing, taxation, financial management, and commercial law. These subjects form the technical foundation you will build on for the rest of the qualification process.

Step 2: The Postgraduate Diploma in Accounting (One Year)

After completing your undergraduate degree, you move into the postgraduate phase, often referred to as CTA (Certificate in the Theory of Accounting) or PGDA (Postgraduate Diploma in Accounting), depending on the university. This is your fourth year of study, and it must be completed at a SAICA-endorsed institution.

The CTA year is widely regarded as one of the most demanding academic years in any South African professional qualification. The curriculum deepens your knowledge of financial accounting (typically aligned with IFRS), auditing, taxation, and financial management. All required modules must be passed in a single academic period. There is no option to carry failed modules into the following year: you either pass the full programme or repeat it.

Successfully completing CTA is the gateway to writing your first professional exam, the IAC. It also typically coincides with the start (or continuation) of your training contract.

Step 3: The Training Contract (Three Years)

The training contract is where your academic knowledge meets the real world. You enter into a formal three-year agreement with a SAICA-registered training office, which could be a Big Four firm (Deloitte, EY, KPMG, PwC), a mid-tier or smaller audit practice, such as BVA, a corporate finance department, or even certain government entities like the Auditor-General.

There are two main entry points for a training contract. Graduates who have completed their undergraduate typically enter a three-year contract. Undergraduates who have not yet completed only their BCom may enter an extended contract (four to five years) to complete their postgraduate studies while working, which can be extremely challenging.

What Happens During Training

Your training contract is a structured learnership. You work full-time at the training office, gaining hands-on experience across a range of competencies defined in the SAICA Training Programme. For trainees at audit firms, this typically means spending significant time on audit engagements across different industries and client sizes, with exposure to accounting, tax, and advisory work.

Throughout the contract, your progress is assessed through regular competency evaluations. Your training officer signs off on your development across both technical skills and professional conduct. SAICA manages this process, and both you and your training office have obligations to keep records up to date.

Choosing a Training Office

This decision matters more than many candidates realise. The Big Four firms offer broad exposure, structured programmes, and strong brand recognition on your CV. Smaller firms often provide earlier responsibility, closer mentoring, and more direct client interaction. Corporate training offices offer a different perspective entirely, focused on internal reporting, group consolidations, and business operations rather than external audit.

Switching Firms in SAICA Articles

If you decide to change training offices during your contract, be aware that a six-month penalty applies. Your contract is extended by six months to account for the disruption. While there are legitimate reasons to switch, it is a decision worth thinking through carefully.

Step 4: The Qualifying Examinations

SAICA administers two professional assessments that every aspiring CA(SA) must pass. These are the final checkpoints before registration.

The Initial Assessment of Competence (IAC)

The IAC is a standard-setting exam that you write after completing your PGDA/CTA. It tests your ability to apply technical knowledge across accounting, auditing, tax, and financial management to specific scenarios.

The exam is offered twice a year, in January and June. The January sitting is the primary sitting, typically written by first-time candidates who completed PGDA/CTA the previous year. The June sitting is mainly for candidates who were unsuccessful in January. To pass, you need an overall mark of 50% and a minimum of 40% in at least three of the four professional papers.

IAC can be attempted six times over a three year period, thereafter PGDA/CTA needs to be repeated.

The Assessment of Professional Competence (APC)

The APC is the final exam and fundamentally differs from the IAC. Where the IAC tests technical knowledge, the APC assesses your ability to integrate that knowledge with professional skills in a realistic business context. You receive pre-released case study information five days before the exam, giving you time to analyse the scenario, identify issues, and prepare your approach. The exam itself then requires you to produce professional responses to problems arising from that scenario.

To be eligible for the APC, you must have passed the IAC, completed at least 20 months of your training contract, and successfully completed a SAICA-endorsed professional programme (offered by accredited providers, often in the months leading up to the exam). The APC must be completed within three years of completing the professional programme, otherwise it expires and must be repeated.

Step 5: Registration as a CA(SA)

Once you have passed both the IAC and APC and your training contract has been discharged (meaning all competency and hour requirements have been met), you apply to SAICA for registration as a Chartered Accountant (South Africa). Upon approval, you are entitled to use the CA(SA) designation and become a member of SAICA.

If you intend to sign off audits, registration as a CA(SA) is necessary but not sufficient. You must also apply to the Independent Regulatory Board for Auditors (IRBA) for admission as a Registered Auditor (RA).

What the CA(SA) Designation Opens Up

The career flexibility of a CA(SA) is one of its strongest selling points. Newly qualified chartered accountants are in high demand, and the designation serves as a launchpad into a wide range of industries and roles.

Many CAs begin their careers in public practice, either staying at the firm where they completed articles or moving to a different audit or advisory practice. From there, common career moves include corporate finance, investment banking, management consulting, private equity, and CFO-track roles in commerce and industry. CAs hold prominent positions across South Africa’s corporate landscape, including some of the most senior roles in government, such as the Auditor-General and the head of National Treasury.

The designation also carries strong international recognition. Reciprocity agreements between SAICA and professional bodies in countries like the United Kingdom (ICAEW), Canada (CPA Canada), Australia (CA ANZ), and others mean that a CA(SA) can often obtain equivalent designations abroad with reduced additional requirements. For professionals considering international mobility, few South African qualifications offer a smoother transition.

Common Questions and Concerns

How Long Does the Whole Process Take?

For the standard route (three-year degree, one-year PGDA/CTA, three-year training contract with exams during articles), the minimum is approximately seven years from the start of your undergraduate studies. In practice, many candidates take closer to eight years if they encounter delays such as failing a CTA module, needing a second attempt at an exam, or taking a gap between studies and training.

Can I Still Qualify if I Did Not Study at a SAICA-Endorsed University?

Yes, but with additional steps. If your undergraduate degree is not from a SAICA-endorsed programme, you may need to complete a bridging programme at an endorsed institution before being admitted to a SAICA-endorsed postgraduate programme. This adds time but does not entirely close the door. SAICA also has pathways for members of other professional bodies to convert to the CA(SA) designation.

What if I Fail the IAC or APC?

You can attempt each exam multiple times. However, each failed attempt adds time and costs to the process, and the emotional toll should not be underestimated. For the IAC, there are two sittings per year (January and June). The APC is held once per year in December (with a supplementary sitting in some circumstances). Proper preparation, ideally with support from your training office and a reputable tuition provider, significantly improves your chances of passing on the first attempt.

Is the CA(SA) Worth the Effort?

The qualification demands real sacrifice: years of study, long hours during articles, and two high-stakes professional exams. Whether it is worth it depends on what you want from your career. If you are drawn to finance, business, or audit and want a qualification that commands respect, provides flexibility, and pays well, the CA(SA) remains one of the strongest professional credentials available in South Africa.

Practical Steps to Set Yourself Up for Success

Choose your university and programme carefully. Verify that both the undergraduate and postgraduate programmes are endorsed by SAICA before you enrol. The endorsed programmes list is updated annually and available on the SAICA website.
Start thinking about training offices early. Applications for training contracts at the Big Four and mid-tier firms typically open well in advance. Research your options, attend open days, and apply broadly. The firm you join will shape your early career experience.
Take the PGDA/CTA year seriously. This is widely regarded as the most challenging academic year on the pathway. Commit fully, minimise distractions, and use all the support resources your university offers.
Prepare properly for the IAC. First-time pass rates are consistently higher than repeat pass rates. Invest in a high-quality preparation course and allocate sufficient study time.
Use the training contract as a learning opportunity, not just a requirement to endure. The practical experience you gain during articles is what transforms academic knowledge into professional competence. Engage actively with the work, ask questions, and seek out diverse engagements.

How BVA Can Help

BVA is a SAICA-registered training office offering three to five year training contracts to aspiring chartered accountants. Our trainees gain hands-on experience across ISA audits, tax advisory, and company secretarial engagements, working closely with partners and managers in a firm that values both professional development and technological innovation.

Interested in building your career at a firm that combines traditional audit rigour with a modern approach? See our career opportunities or get in touch with our team to find out more.

This article is for general informational purposes only and does not constitute professional career, legal, or academic advice. The qualification requirements summarised here are based on SAICA’s published guidelines and regulations as at the date of publication. Requirements and programme endorsements can change. For the most current information, consult SAICA directly or speak with a qualified professional.