Members of SAIPA have a professional and social responsibility to the Institute and the community to pass on their expertise to Learners of the accounting profession in a collegial system. To this end SAQA, the NQF, Fasset and SAIPA combine in prescribing Learnerships for potential future Professional Accountants (SA).
It is not a one-way street, however, as Members of SAIPA derive tangible and measurable benefits by participating in the transfer of their professional skills to aspirant accountants, in a number of ways.
An ATC must
Resources required of an ATC
An ATC must demonstrate that resources are available for meeting the training requirements as prescribed in the Logbook. This is subject to review and audit against the ATC Accreditation/ Monitoring checklists, at the time of the evaluation visit.
SAIPA Working Paper Guidelines are to be used as learning resources that provide "best practice" examples and templates.
Other learning resources that can be accessed by Trainees; e.g. Experts in particular functions/disciplines, ATC "best practice" guidelines, Accounting reference books, accounting journals and CPD activities.
N.B. From the above it is clear that the Overall Evaluator must also fulfill the role of Mentor to the Trainee.
SAIPA Services to the ATC
On accreditation, an ATC receives:
After each Monitoring Site Visit by the SAIPA Assessor, the ATC receives:
How to become a SAIPA registered ATC
In order to ensure that the highest professional and ethical standards are entrenched at the Accredited Training Centre (ATC), SAIPA prescribes that:
All Quality Assurance procedure records, if called for, are subject to Fasset audit.
All Administration and reporting to SAIPA, is the responsibility of the Overall Evaluator (OE). It is also the responsibility of the OE to ensure that the shortcomings reported in the Report of Findings are corrected immediately and any improvements required are initiated promptly.
SAIPA provides support and guidance to the Overall Evaluator and the Approved Training Centre (ATC) on an on-going basis.
The Overall Evaluator is responsible for the following Administrative functions:
The Logbook ensures that the focus of the work is on competency.
A unique feature of SAIPA Training Programme is that the Overall Evaluator, using the logbook as a roadmap/guideline, personally monitors the progress of the Trainee Accountant at the ATC, against the prescribed levels of competency.
Trainees are required to use the SAIPA Logbook as a tool to establish accounting disciplines in which they need experience and exposure.
The Logbook keeps the training programme on target and streamlines the functioning of the timetable so that no backlog exists at the end of the training period; a mandatory prerequisite for the Trainee to be discharged from his on-the-job Learnership and Employment Agreements.
Furthermore, the Logbook presents a guide for the Trainee and should be employed by the Overall Evaluator in the Trainee's induction into the Accredited Training Centre (ATC).
SAIPA revises the Logbook as and when required to ensure that it remains relevant to the changing needs of the profession, including GAAP updates.
In the process of Monitoring Site Visits by SAIPA to the ATC's, the Logbook is critically assessed on an on-going basis.
By utilising the Logbook as described above, it becomes a simple, accurate and fair foundation for the Overall Evaluator to prepare the Trainee's progress each semester.
Because of routine use of the Logbook, assessments and judgments of competence are made within the same parameters by both the Overall Evaluator and the Assessor.
Measurement of Competence is established in by the OE's observations and perusal of the Trainees work on a day-by-day basis, other witness testimony and work samples that are checked perused and examined by the OE.
Resulting from feedback by the OE to the Trainee, a Portfolio of Evidence is built up, which is critically analysed when the ATC undergoes a Monitoring Site Visit. This means that each Trainee has an opportunity to assess his progress in conjunction with both the Assessor conducting Monitoring Site Visits as well as the Overall Evaluator, on an ongoing basis.
The success of SAIPA outcome based training programme lies in continuous evaluation, guidance and counselling of the Trainee Accountant by, primarily, the resident Overall Evaluator of the ATC and, secondly, the SAIPA Assessor conducting a site visit.
The Logbook is the complete record of the Trainee's progress and the framework for evaluation and assessment. Because it fulfils this critical role in the life of the Trainee, the ATC and SAIPA, this item must be kept in safe-custody at all times.
If required between evaluations, it is the duty of the OE to intervene immediately he/she becomes aware of any difficulty encountered or delinquency shown by the Trainee.
In addition, it is an expressed principle of the SAIPA practical component Learnership, that problems or concerns by either the ATC or the Trainee will receive the urgent attention of the SAIPA Accreditation, Compliance and Development Department via the dispute process detailed on the SAIPA website.
N.B. All evidence of evaluation, with supporting documentation, should be kept in a Portfolio of Evidence, as it is on the basis of the history so created that that Trainee will be signed off from his/ her Learnership Agreement.
7.3 Interruption or Transfer of Learnership Contract
Transfers to other practices are strongly discouraged due to the impact on the learner progress and the inconvenience caused to the ATC.
An affidavit from both receiving & transferring Overall Evaluators be received, in conjunction with a completed FASSET Learnership Transfer Document, a transfer will be considered.
The transfer documents must reach SAIPA at least one month before the move, and must be confirmed as acceptable by the Institute before the move is taken.
Accepted Conditions of Transfer:
SAIPA reserves the right to investigate all circumstances relating to a transfer, & impose penalties upon either party that has broken contractual obligations in the regard.
Transfer is subject to the submission of a completed FASSET Learnership Transfer Form, to the SAIPA offices.
Transfers in any other manner will be regarded as a breach of contract, & the contract will cease to exist with no further Learner achievements being recognised by the Institute.
Resignations from the Learnership are strongly discouraged. However, under certain circumstance a resignation will be accepted, with a strong motivation as well as a submitted copy of the FASSET Learner Resignation from Learnership form & a copy of the resignation from the ATC.