EDUCAT I ON , TRA I N I NG
AND PROFESS I ONAL DEVELOPMENT
3
Issue 30 April - June 2015
The Audit Development Programme – Recognition of
Prior Learning (RPL)
The President of the Republic of South Africa, His Excellency
President Jacob Zuma, assented to the Audit Profession
Amendment Bill in June 2015. The Bill brings the Audit
Development Programme (ADP) into effect. The IRBAregards
auditing as a specialist field of accounting. In this regard, the
IRBA has introduced the ADP as a mechanism to develop and
assess audit competence. TheADP is an experiential learning
period.
With the introduction of the ADP, the pathway to qualification
as a RegisteredAuditor (RA) is as follows:
1. A recognised academic programme at an accredited
university (e.g. Certificate in the Theory of Accounting
(CTA) accredited by SAICA);
2. A recognised core assessment programme e.g.
SAICA's Part 1: Initial Test of Competence (ITC);
3. A recognised professional development and assessment
programme e.g. SAICA's training contract (articles),
professional programme and the Assessment of
Professional Competence (APC); and
4. Successful completion of theADP.
Candidates who wrote the Public Practice Examination (PPE)
do not have to register for the ADP; they will still be eligible to
register as RAs based on the previous delivery model.
However, such candidates may need to consider the IRBA's
Proficiency Policy (also known as the 'ThreeYear Rule').
The IRBA recognises that some candidates who wrote the
APC in November 2014 have already completed their
articles. Some of these candidates are already in
managerial positions within the firms and they may have
already attained or be close to attaining the competencies
required for the successful completion of theADP.
In this regard, the IRBA has developed a recognition of prior
learning (RPL) policy that allows candidates to register and
complete the ADP through an RPL route. The RPL policy
states that if a candidate is able to support that they have
demonstrated the competencies at the level required by the
IRBA prior to the minimum duration of 18 months, the
candidate may apply for RPL and have their time on the ADP
reduced.
To assist in further understanding the RPL policy, below are
answers to a few frequently asked questions.
Howdoes a candidate apply for RPL?
Candidates seeking to use the RPL route must follow the
same application process as all other candidates. They must
complete the application form (Form 5) and submit a copy of
their CV, a copy of their training contract discharge letter, a
copy of their ID and proof of payment of the registration fee. On
receipt of notification that the application has been
successfully processed, the candidate must notify the IRBA
that they intend applying for RPL. The IRBAwill then organise
ameeting to orientate candidates.
Are there additional costs in applying for the RPL?
No. Candidates will pay the applicable fee in the year of the
application. There are no additional costs for applying for RPL.
What are the considerations in submitting a Portfolio of
Evidence (PoE) through the RPL route?
The PoE requirements for candidates registering through RPL
remain the same as those of candidates registering through
the normal route. However, it is important to note that generally
the candidates registering through RPL will have to compile
the PoE on a retrospective basis. This may pose no difficulty if
their firms maintained all supporting documentation on both an
engagement and HR level. Candidates need to keep in mind
the principle that 'if it's not documented, it has not been done'.
This is important because the IRBAonly has the PoE to rely on
for the assessment of a candidate's competence. Where no
documentation has been maintained, candidates may be
required to spend some time on the ADP to successfully
demonstrate competence. It is also important to note that
registration through the RPL route doesn't mean that
candidates will be automatically assessed as having
'Successfully Completed the ADP'. The PoE will go through
the same assessment process as all other PoEs.
What about candidates who have completed their articles
but have not completed their SAICAexaminations?
Candidates who have already completed articles, but have not
passed their board exams, and are still in the employment of
the firm at a senior or managerial position within the audit
function, have an opportunity to start working on their PoE.
However, these candidates would not be eligible to register for
the ADP as yet; they would be eligible to register when they
successfully complete their SAICAexams. We encourage the
firms to start working with the candidates as if they were
