ACCA members have a recognised pathway to becoming Registered Auditors in South Africa.
This follows the accreditation of ACCA by the Independent Regulatory Board for Auditors (IRBA), which allows eligible ACCA members to enter IRBA’s Audit Development Programme.
However, completing the ACCA Professional Qualification does not automatically give you Registered Auditor status. You must complete specific ACCA exams, gain the required practical audit experience, obtain ACCA’s South Africa Audit Qualification and complete IRBA’s Audit Development Programme.
Here is how the process works.
Step 1: Complete the required ACCA exams
Students who want to follow the Registered Auditor pathway must complete the ACCA Professional Qualification, including the following exams and variants:
- Corporate and Business Law, South African variant (LW-ZAF)
- Taxation, South African variant (TX-ZAF)
- Strategic Business Leader (SBL)
- Strategic Business Reporting (SBR)
- Advanced Audit and Assurance, International variant (AAA-INT)
- Either Advanced Taxation, South African variant (ATX-ZAF), or Advanced Financial Management (AFM)
Choosing the correct variants is important. Passing a different country or international version of a required exam may not meet the requirements for the South Africa Audit Qualification.
If you have already completed some of these exams, you will not need to repeat those that meet ACCA’s requirements. If you received exemptions or completed equivalent exams through another qualification or professional body, ACCA will need to assess whether these can be accepted.
Step 2: Complete the ACCA membership requirements
Before ACCA can award you the South Africa Audit Qualification, you must first become an ACCA member.
This means completing:
- All the required ACCA exams
- The Ethics and Professional Skills Module
- ACCA’s Practical Experience Requirement
- At least 36 months of supervised practical experience
- The required ACCA performance objectives
Becoming an ACCA member is an important milestone, but it does not yet make you a Registered Auditor.
Step 3: Complete the required practical audit experience
The South Africa Audit Qualification has more specific experience requirements than those needed for standard ACCA membership.
You must complete three years of training in public practice. This experience must:
- Be gained with an ACCA Approved Employer holding Practising Certificate Development Audit status
- Be completed under the supervision of a Registered Auditor
- Consist mainly of audit and assurance experience in South Africa
- Cover ACCA’s required audit competencies
- Be recorded in ACCA’s approved forms and systems
- Be verified by a suitably qualified training principal
You must also have a formal training agreement in place with your employer.
Your employer’s approval date is important. Experience gained before the employer received the required ACCA approval will not ordinarily count towards the South Africa Audit Qualification.
Previous audit experience may be considered under ACCA’s Recognised Prior Learning policy. However, it does not count automatically. ACCA will assess whether it meets the relevant recency, supervision, employer and competency requirements.
Step 4: Complete the competence-based requirement
Candidates following the current pathway must also complete ACCA’s competence-based submission requirement.
This is currently assessed through a formal Competence-Based Assessment, known as the CBA. It covers South African audit regulation, legislation and other areas that are not fully assessed in the existing LW-ZAF, AA and AAA-INT exams.
Candidates can enter the CBA after successfully completing:
- Audit and Assurance (AA)
- Advanced Audit and Assurance, International variant (AAA-INT)
The CBA is a three-hour, closed-book assessment written at an exam centre. The pass mark is 50%.
The assessment is only available for a limited period. Following the September 2026 sitting, the remaining advertised sittings are March and June 2027.
From December 2027, ACCA plans to introduce a new Audit and Assurance Professional South African variant exam, SAA-ZAF, as part of the revised pathway. The CBA will then no longer be offered.
Because this requirement is changing, students should confirm which assessment applies to them based on when they expect to complete their ACCA studies.
Step 5: Apply for the ACCA South Africa Audit Qualification
Once you have met the required examination, membership, practical experience and competence requirements, you can apply to ACCA for the South Africa Audit Qualification, known as the SA AQ.
The SA AQ confirms that you have completed the ACCA examination and practical training requirements for entry into the South African Registered Auditor pathway.
ACCA members applying based on previous experience may need to submit:
- The South Africa Audit Qualification Experience Form
- The South Africa Audit Qualification form for Recognised Prior Learning candidates
- Evidence of their competence-based submission or assessment
- Supporting evidence of their experience and supervision
Obtaining the SA AQ does not yet make you a Registered Auditor. It allows you to proceed to IRBA’s Audit Development Programme.
Step 6: Register for IRBA’s Audit Development Programme
After receiving the ACCA South Africa Audit Qualification, you can apply to IRBA to register as a Registered Candidate Auditor and enter the Audit Development Programme.
A Registered Candidate Auditor is not yet a Registered Auditor and may not sign off audits.
The Audit Development Programme, or ADP, is completed within an IRBA-registered audit firm under the oversight of an experienced Registered Auditor.
The programme requires a minimum of:
- 18 months of relevant audit and assurance experience
- 1,500 productive hours in audit and assurance work
- Increasing responsibility within the audit environment
- Demonstration of the required technical and professional competencies
- Completion of the required progress reports and portfolio of evidence
The 18 months is a minimum period. If you have not completed the required hours or demonstrated all the required competencies, the programme may take longer.
Step 7: Apply for Registered Auditor status
Once you have successfully completed the Audit Development Programme, you can apply to IRBA to become a Registered Auditor.
As part of the registration process, you will need to meet IRBA’s requirements, which include:
- Successful completion of the ACCA South Africa Audit Qualification
- Successful completion of the recognised training requirements
- Successful completion of IRBA’s Audit Development Programme
- Membership in good standing with an IRBA-accredited professional body
- Meeting IRBA’s fit-and-proper requirements
- Providing a valid police clearance certificate or equivalent criminal record check
Successfully completing the ADP makes you eligible to apply. Registered Auditor status is only granted once IRBA has assessed and approved your application.
Once IRBA has granted you Registered Auditor status, you must also notify ACCA and apply to be included on ACCA’s register of practitioners.
Can existing ACCA students and members follow this pathway?
Yes. The pathway is open to eligible ACCA students, affiliates and members.
However, the steps you still need to complete will depend on:
- The ACCA exams and variants you passed
- Any exemptions you received
- When and where you completed your practical experience
- Whether your employer held the required ACCA approval
- Whether you worked under an appropriately qualified supervisor
- Whether your previous experience meets ACCA’s Recognised Prior Learning requirements
- Whether you must complete the current CBA or the future SAA-ZAF exam
Existing ACCA students and members should ask ACCA to assess their individual circumstances before making decisions about additional exams or practical experience.
Start your journey towards becoming a Registered Auditor
The ACCA pathway provides another route to Registered Auditor status in South Africa while giving students the benefits of a globally recognised professional qualification.
If you know that you want to become a Registered Auditor, it is important to plan your studies and practical experience carefully. Selecting the wrong exam variant or gaining experience outside the correct approved training environment may affect whether your exams and experience count towards the South Africa Audit Qualification.
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