CPD Requirements

SAIPA has adopted the IFAC Handbook of the Code of Ethics for Professional Accountants (IESBA).

According to Section 130.3 of the Handbook – “The maintenance of professional competence requires a continuing awareness and an understanding of relevant technical, professional and business developments. Continuing professional development enables a professional accountant to develop and maintain the capabilities to perform skillfully within the professional environment.”
 

CPD requirements per member category

Designation STRUCTURED HOURS – PER YEAR

 

UNSTRUCTURED HOURS

– PER YEAR

Tax Ethics Accounting/

IFRS

Other optional hours TOTAL
Professional Accountant (SA) or Accounting Technician (SA), and a Tax Practitioner with SARS 12 2 4 2 20 20
Professional Accountant (SA) or Accounting Technician (SA) – who is not a Tax Practitioner with SARS 4 2 4 10 20 20
General CoTE member who is not an Accounting Technician (SA) or Professional Accountant (SA) 12 2 4 2 20 20