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

Professional Accountant (SA) or Accounting Technician (SA), and a Tax Practitioner with SARS
Structured hours per year
Tax Ethics Accounting/

IFRS

Other optional hours TOTAL
12 2 4 2 20
Unstructured hours per year 20
Professional Accountant (SA) or Accounting Technician (SA) – who is not a Tax Practitioner with SARS
Structured hours per year
Tax Ethics Accounting/

IFRS

Other optional hours TOTAL
4 2 4 10 20
Unstructured hours per year 20
General CoTE member who is not an Accounting Technician (SA) or Professional Accountant (SA)
Structured hours per year
Tax Ethics Accounting/IFRS Other optional hours TOTAL
12 2 4 2 20
Unstructured hours per year 20