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ICAZ TRAINEE ACCOUNTANT HANDBOOK
Compiled by
ICAZ TRAINEE ACCOUNTANT
HANDBOOK
2016 - 2017
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ICAZ TRAINEE ACCOUNTANT HANDBOOK
© 2017 CAA ALL RIGHTS RESERVED. No part of this work covered by the copyright herein may be reproduced, transmitted, stored or used in any form or by any means graphic, electronic, or mechanical including but not limited to photocopying, recording, scanning, digitalising, taping, web distribution, information networks, or information storage and retrieval system. Acknowledgments: SAICA – ICAZ Training model is based on a model developed by the South Africa Institute of Chartered Accountants. Graeme O’Riley – Assessor training material upon which this training handbook is based on was primarily provided and handed over to ICAZ by Graeme O’Riley of National School of Accounting South Africa. Chartered Accountants Academy – Chartered Accountants Academy (CAA) has compiled this book on behalf of ICAZ. CAA provides Technical Advisory services to ICAZ
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ICAZ TRAINEE ACCOUNTANT HANDBOOK
Contents
1. Introduction ................................................................................................................................................ 4
2. ICAZ CA Training Program .................................................................................................................... 5
3. ICAZ Training Regulations ................................................................................................................... 10
4. The CA Training Programme .............................................................................................................. 25
5. The Principles Of ssessment ................................................................................................................ 34
6. Plan and Prepare for Assessment ...................................................................................................... 42
7. Conducting an Assessment ................................................................................................................... 51
8. Development ............................................................................................................................................. 58
9. The Assessment Process ........................................................................................................................ 59
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ICAZ TRAINEE ACCOUNTANT HANDBOOK
1. Introduction
Congratulations on embarking on the journey to become a Chartered
Accountant. The Journey to become a chartered Accountant is not easy
as but is worthy it in the end. Chartered Accountants are shaping the
business world as they take on different roles as auditors, accountants,
business leaders, public office bearers and even politicians.
Choose to make a difference as you engage on this path and leave a
lasting legacy in the profession, in business and in the nation.
Remember your decision today will impact generations to come.
The current ICAZ educational qualification framework is based on three cornerstones:
Outcomes-based education,
Learner-centred education, and
The integration of education and
training.
This manual has been designed to
introduce the trainee into the ICAZ
assessment process and also orients
the trainee on the requirements of
articled accountants. Assessment can
be defined as the process whereby
evidence is gathered about a specific
trainee (a learner) seeking to become a chartered accountant. Evidence about a trainee’s
competence is assessed by a registered assessor, against pre-determined outcomes (as prescribed
by ICAZ) in order to determine whether the trainee’s training contract can be signed off and the
trainee certified as a CA(Z), having met all the requirements for the designation, which include
success in the independent qualifying examination.
In this context then, assessment can be defined as the
process whereby evidence is gathered about a specific trainee (a learner) seeking to become a chartered
accountant
Elles Mukunyadze CA(Z)
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ICAZ TRAINEE ACCOUNTANT HANDBOOK
2. ICAZ CA Training Program
Expected Outcomes
At the end of this chapter you should undershand:
Qualification Structure
Principles for success in articles
ICAZ Structures supporting training
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ICAZ TRAINEE ACCOUNTANT HANDBOOK
Becoming a CA
Professional Training In order to qualify as a Chartered Accountant (CA) you need to complete a minimum of three
years of on the job training (Articles of Clerkship)
ICAZ also allows an alternate route where trainees can do five years of articles straight from A
‘level.
Although time for training is set – the training itself is competence based thus you need to have
satisfied certain competences before your training is approved
Training can be TIPP (Training Inside Public Practice) or TOPP (Training Outside Public Practice)
accredited training offices
TIPP training takes place in auditing professional firms whilst TOPP accommodates any company
that meet the criteria from Public sector, commerce and industry to Non-governmental
organization.
CA(Z)
Professional Training
TIPP
TOPPProfessional
Examinations
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ICAZ TRAINEE ACCOUNTANT HANDBOOK
ICAZ Professional Education
Level Detailed Description A ‘Level Trainees can enter via the A ‘Level route although they will then be
required to complete their accounting degree first. Accounting Degree/Professional Qualifications
For entry into CTA students need to be a holder of an Accounting Degree from a recognised University. Students with non-accounting degrees are required to do a bridging course before they can enrol into CTA. CTA service providers include : Chartered Accountants Academy (CAA) which offers a full time and part time class in Harare and Bulawayo UNISA which offers a distance class.
Initial Test of Competence (ITC)
ITC is the first professional exam and has January and June sitting during the year. Students who are admitted into ITC have 3 years to complete the program. If a student fails to complete ITC within 3 years they will be required to redo their CTA. CAA offers the preparatory course for the ITC
Assessment of Professional Competence
APC is the final assessment exam and is written in November each year. In order to qualify to write the APC, students have to undergo the preparatory course which is run by Accounting Professional Training (APT) in collaboration with CAA from April to October.
Certificate in Theory of Accounting
CTA Fulltime (1
year)
Initial Test of
Competence
CTA Part time (2 years)
Accounting Degree/ other qualifications
Assessment of
Professional Competence
A Level Entry
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ICAZ TRAINEE ACCOUNTANT HANDBOOK
Important Principles for Success in articles
Principle Description
Ownership of
Career
Development
In order to minimize unnecessary disruptions and delays in your
training, as a trainee you should take ownership of your own career
development. Do not wait for your manager/supervisor to remind
your to fill the necessary assessment documents and to sign you off
on necessary competencies.
Manage
Upwards
In most instances your managers/supervisors are so busy and they
will not complete your assessment documents in time. Learn to
manage upwards to ensure that you get them to assess your timely
so as to get discharge timeously.
Work and
Studies Balance
To qualify as a CA you need both practical experience and exams to
be completed successfully. Do no overdo one at the expense of the
other.
Big Picture View The training office can become very political. Its important that you
understand that the primary reason you are training is to become a
CA. Do not get bogged down in office politics and other less
important interactions that jeopardize your chances of becoming a
CA.
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ICAZ TRAINEE ACCOUNTANT HANDBOOK
ICAZ Structures Supporting the Learner
Education Committee
•Accredits and monitors education service providers
•Accredits and monitors training offices and assessors
ICAZ Exam Board
•Sets the ICAZ ITC Examination
•Sets the ICAZ APC Examinations
•(ICAZ examinations are localized from SAICA)
ICAZ Service Providers
•Chartered Accountants Academy (CTA, ITC & APC)
•Accounting Professional Training (In collaboration with CAA provides APC course)
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ICAZ TRAINEE ACCOUNTANT HANDBOOK
3. ICAZ Training Regulations
Expected Outcomes
At the end of this chapter you should be able to:
Understand the background to assessment
Understand the duties and responsibilities of Trainees and Training officers
Explain and employ the Academic Progress rule
ICAZ’s Training Programme
ICAZ’s philosophy on training
CA Prescribed Competencies
Understand the difference between ‘Basic’ and ‘Advanced’
Framework of an Assessment policy document
Background to Assessment
What does the assessment of a trainee accountant involve?
Before we go in to the detail, it is important to understand at a high level how the assessment of an
ICAZ trainee accountant works. It is also important to be reminded of the context within which this
assessment takes place, namely within an ICAZ Training Contract.
The assessment of ICAZ trainees requires that every trainee, by the end of their training contract,
demonstrates their satisfactory competence in the
performance of a wide range of tasks specified by ICAZ as
being the minimum requirement to enter into the
Chartered Accountancy profession.
Broadly speaking, assessment takes place within 6-month
time blocks. Within each 6 month block, a trainee will
complete numerous assignments that they have been
allocated and will receive feedback on how well they did in these assignments (how competent
were they at performing these tasks). At the end of every 6 month period, the feedback received
about the trainee’s performance / competence during the preceding 6 months will be evaluated
and considered as to its sufficiency in terms of meeting final competence levels. This will then be
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ICAZ TRAINEE ACCOUNTANT HANDBOOK
used to highlight aspects of the trainee’s development that require focus in order for them to be
able to meet the final competency requirements by the end of their training contract.
First
year of
contract
First 6
months
of
contract
Trainee performs assignments contributing
evidence towards their competence at performing
the pre-determined tasks specified by ICAZ.
Trainees receive feedback on these tasks – they
are rated as to the level of their demonstrated
competence.
Recorded on a TSR
& PSR
End Trainee’s progress against final competence
requirements is evaluated
Recorded on an
ANA
Second
6
months
of
contract
Trainee performs assignments contributing
evidence towards their competence at performing
the pre-determined tasks specified by ICAZ.
Trainees receive feedback on these tasks – they
are rated as to the level of their demonstrated
competence.
Recorded on a TSR
& PSR
End Trainee’s progress against final competence
requirements is evaluated
Recorded on an
ANA
Second
year of
contract
Third 6
months
of
contract
Trainee performs assignments contributing
evidence towards their competence at performing
the pre-determined tasks specified by ICAZ.
Trainees receive feedback on these tasks – they
are rated as to the level of their demonstrated
competence.
Recorded on a TSR
& PSR
End Trainee’s progress against final competence
requirements is evaluated
Recorded on an
ANA
Fourth
6
months
of
contract
Trainee performs assignments contributing
evidence towards their competence at performing
the pre-determined tasks specified by ICAZ.
Trainees receive feedback on these tasks – they
are rated as to the level of their demonstrated
competence.
Recorded on a TSR
& PSR
End Trainee’s progress against final competence
requirements is evaluated
Recorded on an
ANA
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ICAZ TRAINEE ACCOUNTANT HANDBOOK
Final
year of
contract
Fifth 6
months
of
contract
Trainee performs assignments contributing
evidence towards their competence at performing
the pre-determined tasks specified by ICAZ.
Trainees receive feedback on these tasks – they
are rated as to the level of their demonstrated
competence.
Recorded on a TSR
& PSR
End Trainee’s progress against final competence
requirements is evaluated
Recorded on an
ANA
Final 6
months
of
contract
Trainee performs assignments contributing
evidence towards their competence at performing
the pre-determined tasks specified by ICAZ.
Trainees receive feedback on these tasks – they
are rated as to the level of their demonstrated
competence.
Recorded on a TSR
& PSR
End Trainee’s progress against final competence
requirements is evaluated
Recorded on an
ANA
It is important to note that each trainee is allocated an assessor at the onset of the training contract
and one of the primary roles of the assessor includes taking responsibility for the following:
Reviewing, and agreeing, with the 6 monthly evaluations of the trainee’s competence at
that point in time, based on the accumulated evidence presented to date through the
relevant task related feedbacks received by the trainee up to that point.
Reviewing, and being satisfied with, the adequacy of the formulation of any plans to
address identified shortfalls in the trainee’s demonstrated competence to date at the 6
monthly evaluations of their competence.
Ensuring that the assessment process being followed by each trainee is credible.
The Goal of Accounting Education and Training - ICAZ Philosophy
The goal of accounting education and training must be to produce competent professional
accountants who make a positive contribution to the profession and society in which they work
during their lifetimes. The maintenance of professional competence in the face of the increasing
changes they encounter makes it imperative that accountants develop and maintain an attitude of
learning to learn. The education and training of professional accountants must provide a
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ICAZ TRAINEE ACCOUNTANT HANDBOOK
foundation of knowledge, skills and professional values that enable them to continue to learn and
adapt to change throughout their professional lives.
Such a foundation for life-long learning can only be achieved if it is grounded in the knowledge,
skills and professional values essential to professional competency.
Professional competency can be summarised as
follows:
Knowledge and understanding of academic
disciplines, which entails the process of
learning and acquisition of
knowledge. Within the accountancy field this
encompasses general knowledge,
organisational and business knowledge, information technology knowledge and accounting
and accounting-related knowledge.
Skills to enable the professional accountant to make successful use of the knowledge gained
through education. Skills are not usually acquired from specific courses devoted to them but are
derived from the education and training programme as a whole. The individual must acquire
intellectual, interpersonal as well as communication skills.
Professional values entail the development of a framework to ensure that Chartered Accountants
exercise good judgement and act in an ethical manner that is in the best interests of society and the
profession.
The objective of the education and training of prospective CAs is to ensure that they acquire the
characteristics essential to membership of a profession. ICAZ has defined these characteristics as
follows:
Members must demonstrate the capability to identify and solve problems in unfamiliar
and changing situations, to think logically, to reason and to analyse critically;
Members must acquire an understanding of the impact of economic, demographic,
market, and technological forces on certain situations, so as to be able to assess them
critically;
Members have an obligation to put the interests of the public before their own, and
exercise their skills in an independent and objective manner; and
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ICAZ TRAINEE ACCOUNTANT HANDBOOK
Members have an obligation to
abide by a self-imposed code of conduct and professional ethics, and to identify and
respond to ethical and moral issues by means of a values-based reasoning system
The Role of Training and Experience
IFAC defines training to include workplace-based activities for developing an individual’s
competence to perform tasks relevant to the role of a professional accountant.
Training may be undertaken while performing
actual tasks (on-the-job training) or indirectly
through instruction or workplace simulation
(off-the-job training). In both cases training is
conducted within the context of the workplace,
with reference to the specific roles or tasks
performed by professional accountants. As
such, it can include any activity purposefully
designed to improve the ability of an individual to fulfill the practical experience requirements for
qualification as a chartered accountant.
Workplace training and experience must complement the formal education programme and should
form a basis for career development.
It is in the interests of all concerned - the trainee, the training officer and the profession - that the
period of training should be used effectively, with the trainee gaining breadth and diversity of
experience at progressive levels of responsibility.
A requirement for a successful workplace training and experience programme is therefore that it
must provide practical experience and training that complement the education programme
through the integrated application of the prescribed technical body of knowledge, skills and
professional values.
Duties of the training officer and the trainee accountant
Duties of the training officer
To give the trainee accountant every reasonable opportunity to obtain sufficient
exposure to the prescribed competencies, as defined by ICAZ from time to time, to enable
him to apply his knowledge in a variety of relevant situations;
IFAC defines training to include
workplace-based activities for
developing an individual’s
competence to perform tasks
relevant to the role of a
professional accountant.
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ICAZ TRAINEE ACCOUNTANT HANDBOOK
To train the trainee accountant in the standards of professionalism and ethics, which are
expected of chartered accountants and registered auditors;
The training officer will comply with his/her duties in terms of all applicable legislature,
including
Labour Act (Chapter 28:01)
Zimbabwe National Occupational Safety and Health Policy
NSSA Act (Chapter 17:04)
Manpower Planning and Development Act (Chapter 28:02)
The training officer must provide the appropriate facilities to train the trainee
accountant;
The training officer must provide the trainee accountant with adequate supervision;
The training officer must conduct on the job assessment, or cause it to be conducted;
The training officer must keep up to date records of training and periodically discuss the
trainee accountant’s progress with him/her;
The training officer must advise the trainee accountant of:
the terms and conditions of his/her employment contract
the training office policies and procedures
the training officer must apply the same discipline, grievance and dispute resolution
procedures to the trainee accountant as to any other employee;
the trainee accountant must be employed in the office of the firm that has been
accredited by ICAZ, as a registered training office;
the training officer must fulfil the obligations imposed on him/her by ICAZ, pertaining to
the training of a trainee accountant;
the training office must bear the cost of fees payable to ICAZ in terms of the training
contract;
the training officer must inform ICAZ in writing of circumstances where, in the opinion
of the training officer the trainee accountant has conducted himself/herself in a manner
that may constitute improper conduct as defined in the Regulations or in the disciplinary
rules, code of conduct or by-laws prescribed by ICAZ and PAAB from time to time;
the training officer must make available to ICAZ all documents regarding the alleged
improper conduct of the trainee accountant, including the record of any disciplinary
procedures in the training office in which the trainee may have been involved.
Duties of the trainee accountant
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ICAZ TRAINEE ACCOUNTANT HANDBOOK
To diligently serve the training office in the profession of a chartered accountant and
registered auditor;
To diligently pursue his studies in the theory
and practice of the profession of a chartered
accountant and registered auditor and that he
will notify the training officer immediately
he/she ceases to be registered for a course
that would lead to the eventual award of a
Certificate in the Theory of Accountancy or equivalent;
During the currency of his training contract, to not engage in any other business or
occupation the express written authority of the training officer;
To at all times keep the affairs of the training office and its clients confidential and not
breach any codes of professional conduct, disciplinary rules or by-laws that apply to the
profession of a chartered accountant and, if applicable, a registered auditor;
To comply with any training office policies and procedures;
To complete any timesheets and/or other assessment forms supplied by the training
officer to record training experience;
To agree that the training officer will be entitled, and is authorized to, disclose to ICAZ
any circumstances which in the opinion of the training officer may constitute improper
conduct on the part of the trainee accountant. To further agree to the training officer
making available to ICAZ all information regarding disciplinary procedures in the
training office in which the trainee may have been involved, including the record of these
procedures; and
Prior to leaving the training office and within 30 days of completion of the duration of the training
contract, to apply for the training contract to be discharged.
Training office responsibility framework
The training office is required to have a formally documented policy in which the responsibilities
of the training officer and the trainee accountants are set out and training procedures applicable to
the particular office, such as reporting lines and the responsibilities of supervisors are described.
As a minimum;
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ICAZ TRAINEE ACCOUNTANT HANDBOOK
The training officer must ensure that each trainee is supervised by appropriately experienced
persons who understand their responsibility towards developing the technical and professional
competence and ethical and professional values of the trainees assigned to them.
Responsibilities of the training office
The training office must be a registered legal entity, where applicable
The training office must be tax compliant
The training office must have an Employment Equity plan, where applicable
The training office must comply with Occupational Health and Safety Regulations
When the office chooses to deliver the “Auditing and Assurance elective” the training office must
be registered with the PAAB
The training office must comply with the Labour Act
The premises of the training office must be professional in appearance
The training office must have processes in place to formally record trainees’ – learning
achievements (i.e. the skills/ competencies achieved by the trainee);
academic achievement; and work performance
The training office must provide sufficient and appropriate information technology to enable the
trainee to meet ICAZ’s training requirements in respect of exposure to IT, including, where
applicable, computerised audit, financial, data processing, word processing and spreadsheet
applications
Sufficient numbers of appropriately qualified and experienced staff members must be available in
the training office to supervise and guide the trainee accountants and to ensure that each trainee
receives sufficient individual attention to acquire the prescribed technical and professional skills
The training office must have adequate administrative
resources to ensure the efficient and effective
administration of the trainees’ training programme and
training contracts, including the timeous lodgement of
fees and documents with ICAZ
The training office must be a going concern
The training office must allocate sufficient resources
(including financial resources) for purposes of training
and development (i.e. salaries, training costs, assessment
costs and other development costs)
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ICAZ TRAINEE ACCOUNTANT HANDBOOK
The training office must have a system of
record keeping that will indicate the
time spent by trainees on tasks and the
work performed in respect of these
tasks
The training office must be able to
provide non-repetitive experience of the
necessary range and depth in the
prescribed technical and professional skills
Practical, on-the-job experience must constitute the most significant portion of the trainee’s
learning experience. Simulations and formal training courses may not constitute more than 30% of
the total learning experience
The training office must have a system to –
identify training and/or experience needs in individual trainee accountants; and
plan how trainees will gain this experience
The training office must provide a formal induction programme
The training office must provide for a formal, documented mechanism by means of which trainees
can receive feedback from their supervisors regularly, and at least after completion of each
significant assignment, or at least every two months. The feedback must indicate the nature of the
competence developed and the level of competence achieved by the trainee
The training office must ensure that provision is made for effective communication between
trainees and the training officer to allow concerns to be raised and addressed in an appropriate
manner
Responsibilities of the training officer
The training officer must be a CA(Z) and, in the case of TIPP, be registered with the PAAB
as an RPA
The training officer must either be a partner or a director in the training office or a sole
practitioner
The training officer must be based at the physical location of the training office on a full-
time basis
The training officer must have sufficient relevant experience to fulfil the role as a training
officer
The training officer must be registered with ICAZ as an assessor
The training office must have a system of
record keeping that will indicate the time
spent by trainees on tasks and the work
performed in respect of these tasks
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ICAZ TRAINEE ACCOUNTANT HANDBOOK
The training officer must ensure that the trainee develops an awareness of the
importance of remaining technically competent throughout professional life. Trainees
must therefore be required to apply the relevant legislation and generally accepted
accounting and auditing standards
The training officer
must ensure that each
trainee is supervised by
appropriately
experienced persons who
understand their
responsibility towards
developing the technical
and professional
competence and ethical and professional values of the trainees assigned to them
The training officer must ensure that each trainee is exposed to the ethical and moral
dimensions of the profession. This includes, but is not limited to, ensuring that each
trainee has been exposed to and is familiar with, as a minimum, ICAZ’s By-laws and Code
of Conduct and the PAAB Code of Conduct.
Responsibilities of supervisors
Supervisors are defined as individuals who supervise trainee accountants and could include:
Partners
Managers
Audit Supervisors
Audit Seniors
Trainee accountants
Supervisors have four key responsibilities in terms of the
supervision of trainee accountants:
The development of trainee’s technical skills;
The development of trainee’s professional skills;
The development of trainee’s ethical values; and
The development of trainee’s professional values and behaviour.
Competence measurement – trainee accountants
The training officer must ensure that the trainee
develops an awareness of the importance of
remaining technically competent throughout
professional life. Trainees must therefore be
required to apply the relevant legislation and
generally accepted accounting and auditing
standards
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ICAZ TRAINEE ACCOUNTANT HANDBOOK
Objectives of the assessment of the
trainee accountant
Assessment has the following key objectives, which clearly illustrate that assessment is a process
and not simply an end goal:
To describe to the training officer and trainee accountant the exact competencies that
must be demonstrated by each trainee accountant as a prerequisite to signing off the
training contract;
To present a map that the training officer and
trainee accountant can follow throughout the
training contract term, and which sets out the
different levels of technical and professional
skills that have be demonstrated at different
stages of the training contract term;
To assess the competencies achieved by the
trainee accountant at each stage of the training
contract; and
To enable the training officer to present to ICAZ a summary of the competence achieved
by each trainee accountant.
In essence the development and assessment process will ensure that all technical and professional
skills have been identified and addressed;
each trainee accountant has received the required level and quality of training and practical
exposure; and each trainee accountant has demonstrated competence in each of the skills at the
prescribed level.
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ICAZ TRAINEE ACCOUNTANT HANDBOOK
Academic Progress
A trainee accountant has a responsibility to ensure that, where applicable, he/she meets the
requirements of the Academic Progress Rule.
“academic progress” means the satisfactory
completion of all or sufficient subjects to enable
a trainee accountant to make one further year
of progress towards the completion of an
accredited undergraduate or accredited
bridging programme (the trainee accountant
must thus progress one year closer to
qualifying for registration for the CTA or
equivalent). The trainee accountant must achieve at least one year of academic progress during any
two calendar years. This progress is measured by passing the examinations of the accredited
education institution
Guideline for the application of the academic progress rule
The training office serves as the practical training ground for prospective CAs. Many of these
prospective CAs are still completing their studies while working for the training office. Not
passing these examinations creates several problems for both the trainee accountant and the
training office, including, inter alia, the following:
It limits the degree of responsibility that a trainee accountant can assume during his training
contract.
Trainee accountants cannot become CAs(Z) if they do not pass their examinations and obtain the
required qualifications.
Providing time off for trainee accountants to study for and write tests and examinations is costly
for the training office.
Trainee accountants are not able to focus fully on the development of their practical competencies
if they also have to study for and pass examinations.
Trainee accountants are therefore expected to demonstrate a commitment to their studies
through the achievement of sufficient academic progress, in the form of adhering to the academic
progress rule.
These guidelines are issued to assist training officers and trainees in determining what
constitutes “sufficient academic progress” and to provide guidance on procedures that should be
followed where sufficient academic progress is not achieved.
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ICAZ TRAINEE ACCOUNTANT HANDBOOK
Regulation 22.2 of these Regulations
contains the following statements pertaining to the cancellation of a training contact on the basis
of insufficient academic progress:
Should the trainee accountant make insufficient academic progress in a course that will eventually
lead to an accredited undergraduate or bridging programme the training officer must within 30 days
of receiving the trainee accountant’s results, issue a written notification to the trainee accountant.
The notification must inform the trainee accountant that, should he fail the academic year again in
the following year of his training contract, Regulation 22.2 will be applied. The notification must also
outline the options under Regulation 22.2.2 and be signed by the training officer and the trainee
accountant. Failure by the training officer to issue the notification does not negate any of the
provisions of this section of the Regulations.
If the trainee accountant fails an academic year for second time, the training officer must either –
cancel the training contract; OR
extend the training contract by six months; OR
allow the trainee accountant to continue under training contract for one further academic year (a
discretionary year). However, should the trainee accountant still be in contravention of the academic
progress rule at the end of the discretionary year, the training officer must cancel the training
contract, provided that such cancellation does not take place within six months from the end of the
training contract, in which case the training contract may be discharged, subject to Regulation 24.
The training officer must inform the trainee accountant in writing of which option outlined in
Regulation 22.2.2 has been applied, as well as the reasons for its application.
Definition of academic progress
Academic progress is defined in Regulation 3 as “the satisfactory completion of all or sufficient
subjects to enable a trainee accountant to make one further year of academic progress towards
the completion of an accredited undergraduate or bridging programme (the trainee accountant
must thus progress one year closer to gaining admission to the CTA or equivalent). The trainee
accountant must achieve at least one year of academic progress during any two calendar years.
This progress is measured by passing of the examinations of the accredited education institution”.
The CTA or equivalent, the ITC and the APC are specifically excluded from this definition.
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ICAZ TRAINEE ACCOUNTANT HANDBOOK
Academic progress is measured by a trainee
accountant’s passing of the examination(s) of
the education institution for which he is
currently registered, and cannot be achieved
merely by transferring to another education
institution.
Practical application of the rule
Trainee accountants studying at an undergraduate level are often unable to complete the
equivalent of a full academic year during one calendar year and will therefore generally not make
sufficient academic progress after one year. They, in most cases require at least two years to make
sufficient academic progress.
Assuming that the trainee accountant registers with an education institution for first-year
modules during the first year of his training contract, this trainee accountant must, as a minimum,
achieve the following in order to comply with the academic progress rule:
At the end of the second year of his contract, he must have passed ALL his first-year modules as
prescribed by the relevant university. If he fails to meet this requirement, he will have made
insufficient academic progress and the training officer will need to consider his options in terms
of regulation 22.2.2. These options include:
Cancelling the trainee accountant’s contract; OR
Extending the contract by six months; OR
Allowing the trainee accountant to continue with the third year of his training contract (a
“discretionary year”) during which he will attempt to pass any remaining first-year modules.
Should the trainee accountant not have passed all his first-year modules at the end of the
discretionary year, the training officer MUST cancel the training contract, provided that such
cancellation does not take place during the last six months of the training contract. There is also
no option to extend the contract further at this point.
At the end of the fourth year of the trainee accountant’s contract, he must have passed ALL his
second-year modules. (This means that if a trainee accountant had completed his first academic
year during the discretionary year, he must pass ALL his second-year courses during the fifth year
of his contract). If he fails to meet this requirement, the training officer again has the three
options:
Cancelling the trainee accountant’s contract; OR
Extending the contract by six months; OR
The trainee accountant
must achieve at least
one year of academic
progress during any
two calendar years.
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Allowing the trainee accountant to
continue with the fifth year of his training contract while completing the remainder of his second-
year modules. Should the trainee accountant fail to pass these credits by the end of the
discretionary year, the training officer MUST cancel the contract provided that such cancellation
does not take place within six months from the end of the training contract. If the latter is the case,
the training contract may be discharged.
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ICAZ TRAINEE ACCOUNTANT HANDBOOK
4. The CA Training Programme
Expected Outcomes
At the end of this chapter you should be able to:
Reasons for the development of the Training Programme
Fundamental principles
How the Training Programme was developed
The structure of the Training Programme
Application and implementation of the Training Programme
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ICAZ TRAINEE ACCOUNTANT HANDBOOK
BACKGROUND
The Institute of Chartered
Accountants of Zimbabwe (ICAZ),
Zimbabwe’s pre-eminent
accountancy body, is widely
recognised as one of the world’s
leading accounting institutes.
The CA(Z) qualification is
generally accepted as the top
professional accountancy
designation. The reputation of the
CA(Z) is excellent beyond the
borders of Zimbabwe and ranks
with the most highly regarded worldwide.
ICAZ’s objective is to retain and cement the pre-eminence of its qualification through the
entrenchment of ‘leadership’ as one of the fundamental attributes of a CA(Z). A CA(Z) is a leader
with a very specific background in professional accountancy.
The qualification programme for the CA(Z) designation comprises education, training and
assessment components, which each contribute to the standard and status of the CA(Z)
qualification.
The goal of accounting education, training and
assessment is to produce competent professional
accountants who make a positive contribution to
the profession and society in which they work
during their lifetimes.
The education, training and assessment process
must provide a foundation of knowledge, skills
and professional values that enable CAs(Z) to
continue to learn and adapt to change throughout
their professional lives.
Development of the training programme
In order to ensure that the CA(Z) qualification retains its status and credibility, ICAZ has to fulfil the following responsibilities in relation to the CA Training Programme: • Ensure that prospective Chartered Accountants in
Zimbabwe receive a well-rounded training • Ensure that the required competence is obtained
through the application of theoretical knowledge to practical skills under the direction and supervision of experienced, qualified members
• Ensure that prospective Chartered Accountants in Zimbabwe have an appreciation of the contemporary business environment and are equipped with the skills required to perform a wide variety of roles and activities.
The Training Programme is essential to the maintenance of the status of the CA(Z) qualification because it - provides trainees with an
opportunity to integrate and apply their theoretical (academic) knowledge in a practical, real-life environment, and
creates a platform for trainees to develop a base of technical and professional skills, from which they can build the professional development required for their future careers as CAs(Z).
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ICAZ TRAINEE ACCOUNTANT HANDBOOK
We are living in an era defined by global competition, unbridled change, increasing business
complexity and ongoing technological advancements.
Through extensive consultation with ICAZ members, training officers and other stakeholders, it
became clear that the training programme would require changes to meet the demands of the
economy.
ICAZ is responsible for ensuring that the CA(Z) brand responds to the needs of the Zimbabwean
economy by ensuring that the chartered accountancy designation remains relevant and
sustainable, and that the profession continues to grow. Failure to keep the training programme
updated may compromise not only the international standing of the CA(Z) qualification, but could
impact on the status and standing of the qualification in the local economy.
Therefore, ICAZ determined that, in order to ensure the sustainability and relevance of the
designation, we had to have a training programme
that took the following environmental factors into
account:
The demands of globalisation and the need for
CAs(Z) to be able to function effectively on a global
stage;
The impact of information and communication
technologies on the work performed by CAs(Z);
The increased emphasis on corporate governance
and ethics, and the need for prospective CAs(Z) to
deal with governance issues and ethical dilemmas;
The international growth in the provision of non-attest services by the traditional audit firms.
ICAZ is responsible for ensuring that the CA(Z)
brand responds to the needs of the
Zimbabwean economy
by ensuring that the chartered accountancy
designation remains
relevant and sustainable, and that
the profession
continues to grow.
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ICAZ TRAINEE ACCOUNTANT HANDBOOK
Fundamental Principles
The development of the Training Programme was influenced and directed by a number of
fundamental guiding principles, which were determined by the Education and Training
Requirements Committees and approved by ICAZ’s Council.` ICAZ then made a decision to adopt
SAICAs models for developing Chartered Accountants. SAICA had gone through the process of
revamping its training model thus it became an ideal model to adopt.
Standards will be maintained
The training programme will remain rigorous and allow for the selection of people with high intellectual ability and the ability to apply themselves
Competencies are defined to deliver ONE CA
The training programme must, to the extent appropriate, comply with the requirements and processes of the PAAB
The minimum training contract period will continue to be three years
The training programme will include an increased focus on professional values, ethics and business acumen
Flexibility to allow for areas of focus in the training programme
Flexibility to allow for broad exposure to a
variety of areas
Emphasis on the professional skills
and accounting and external reporting
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ICAZ TRAINEE ACCOUNTANT HANDBOOK
How the training programme was developed
The Training Programme was developed based on a significant number of inputs.
THE
STRUCTURE
AND CONTENT OF TRAINING PROGRAMME
Competency framework
Focuses on those pre-qualification competencies
that will provide a foundation for the
acquisition of technical skills and leadership ability
after entry to the profession
Describes the professional competencies and
proficiency levels that a CA(Z) should demonstrate
at entry point to the
profession
Main features of the Training Programme
Training Programme
Global/Macro trends
Consultation with Members
External Research &
Reports
International comparison
PAAB Requirements
Competency Framework -
SAICA Benchmark
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ICAZ TRAINEE ACCOUNTANT HANDBOOK
Content
The Training Programme comprises seven skills areas:
ALL trainees will be required to gain exposure and achieve competence in ALL the skills areas, but
to varying degrees of complexity. The depth and breadth of a trainee’s exposure will be determined
by the nature, industry and business model of the training office.
In order to accommodate the unique circumstances of each training office, whether in public
practice, commerce and industry or the public sector, a training office will be able to structure its
training programme to meet its needs, within the following parameters.
Pervasive skills: - Business Ethics
- Management and Leadership - Personal Attributes
- Information technology
Accounting and External Reporting
Strategy, Risk Management and
Governance
Management Decision-Making
and Control
Financial
Management
Auditing and
Assurance
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ICAZ TRAINEE ACCOUNTANT HANDBOOK
Structure
Trainees must gain ADVANCED EXPERIENCE
in these skills areas
RESIDUAL SKILLS
The balance of the prescribed skills
areas
ELECTIVE SKILLS
At least ONE of the prescribed skills
areas
COMPULSORY SKILLS
1. Accounting and external reporting
2. Pervasive professional skills
Trainees must gain BASIC EXPERIENCE in
these skills areas
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A Training Programme will therefore be
structured as follows:
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ICAZ TRAINEE ACCOUNTANT HANDBOOK
The Training Programme provides each training office with the FLEXIBILITY AND FREEDOM to
structure its training programme to meet its business, training and succession planning needs. In
fact, an office may choose to offer more than one training programme
Application and implementation of the training programme
The Training Programme is applicable to all trainees. However, trainees who have a previously
cancelled contract, and who enter into a new contract with effect from 1 January 2012 will not be
subject to the Training Programme, subject to the training officer’s discretion in this regard.
Existing trainees, i.e. trainees who entered into training contracts before 1 January 2012, are
subject to the provisions of the TIPP or TOPP training programmes.
Requirements for the discharge of trainees
DISCHARGE REQUIREMENT TRAINING PROGRAMME
Prescribed competencies to be
achieved
The compulsory skills areas
At least one elective skills area
The residual skills areas
Successful completion of the prescribed or recognised
ethics programme
Core experience hours 6 000 hours (5-year contract)
4 800 hours (4-year contract)
3 600 hours (3-year contract)
Calendar term of the contract 60 months (5-year contract)
48 months (4-year contract)
36 months (3-year contract)
Academic requirement Successful completion of an accredited BCom degree
The implications of a change in a trainee’s elective
A trainee and training officer can, through mutual agreement, in the course of the Training
Programme, change the elective in a trainee’s training programme, or add an additional elective.
The minimum requirement for discharge of a training contract is that the trainee must have
achieved the required competencies in at least ONE elective.
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ICAZ TRAINEE ACCOUNTANT HANDBOOK
5. The Principles Of ssessment
Expected Outcomes
At the end of this chapter you should be able to
Understand outcomes-based methodologies
Explain the principles of assessment
Name and explain the role of the different stakeholders in the assessment process
Explain moderation requirements
Explain the principles and practices of RPL
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ICAZ TRAINEE ACCOUNTANT HANDBOOK
Introduction to the assessment process
Assessment Defined
ASSESSMENT is defined as the PROCESS whereby EVIDENCE is gathered about a specific TRAINEE
ACCOUNTANT (learner). This evidence is then evaluated by a registered ASSESSOR (usually the
training officer), against pre-determined OUTCOMES (as prescribed by ICAZ) in order to determine
the trainee’s COMPETENCE as a prerequisite for signing off the trainee’s training contract and the
trainee’s certification as a CA(SA).
The principles of assessment
These principles have been formulated on the basis of the principles laid down in the unit standard:
Conduct Outcomes-based Assessment.
Appropriateness: The method of assessment is suited to the performance being assessed.
Fairness: The method of assessment does not present any barriers to achievements which
are not related to the evidence.
Manageability: The methods used make for easily arranged, cost-effective assessments that
do not unduly interfere with learning.
Integration into work or learning: Evidence collection is integrated into the work or
learning process where this is appropriate and feasible.
Validity: The assessment focuses on the requirements laid down in the standard, i.e. the
assessment is fit for the purpose.
Direct: The activities in the assessment mirror the conditions of actual performance as
closely as possible.
Authentic: The assessor is satisfied that the work being assessed is attributable to the
person being assessed.
Sufficient: The evidence collected establishes that all criteria have been met and that
performance to the required standard can be repeated consistently.
Systematic: Planning and recording is sufficiently rigorous to ensure that assessment is
fair.
Open: Learners can contribute to the planning and accumulation of evidence. Assessment
candidates understand the assessment process and the criteria that apply.
Consistent: The same assessor would make the same judgement again in similar
circumstances. The judgement made is similar to the judgement that would be made by
other assessors.
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ICAZ TRAINEE ACCOUNTANT HANDBOOK
There are three phases in the assessment process:
ASSESSMENT
RPL (Recognition of prior
learning) FORMATIVE Assessment SUMMATIVE Assessment
Before the training
programme
During the training
programme
At the end of the training
programme
Leads to certification Developmental only and does
not lead to certification Leads to certification
Registered assessor required
Can be performed by a
facilitator that is not a
registered assessor
Registered assessor required
Accredited assessment
instrument required –
Interim Assessment
completed which would
record and assess ability
Practical examples (on the
job)
Recorded on the forms
applicable to the relevant type
of training office
Accredited assessment
instrument required – Final
Assessment
Objectives of the assessment of the trainee accountant
Assessment has the following key objectives, which clearly illustrate that assessment is a process
and not simply an end goal:
To describe to the training officer and trainee accountant the exact competencies that must be
demonstrated by each trainee accountant as a prerequisite to signing off the training contract;
To present a map that the training officer and trainee accountant can follow throughout the training
contract term, and which sets out the different levels of technical and professional skills that have
to be demonstrated at different stages of the training contract term;
To assess the competencies achieved by the trainee accountant at each stage of the training
contract; and
To enable the training officer to present to ICAZ a summary of the competence achieved by each
trainee accountant.
In essence the development and assessment process will ensure that all technical and professional
skills have been identified and addressed;
each trainee accountant has received the required level and quality of training and practical
exposure; and
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ICAZ TRAINEE ACCOUNTANT HANDBOOK
each trainee accountant has demonstrated competence in each of the skills at the prescribed level.
Similarly, the outcomes set for the facilitator of this course are prescribed and must be
demonstrated by participants in order to become registered assessors.
In the standard assessment as a skill is broken down into three categories:
Essential embedded knowledge outcomes (THEORY),
Specific outcomes (DOING THINGS) and
Critical cross-field outcomes (BEHAVIOURS and ATTITUDES).
The stakeholders in the assessment process
There are generally five stakeholders in the assessment process:
The central role is played by the LEARNER – in this case, the trainee accountant.
Assessment may only be conducted by the ASSESSOR – a chartered accountant who is registered as
an assessor.
The assessor requires guidance and support from the assessment ADVISOR – in most cases this role
will be performed by the registered assessor as it is the individual with knowledge of the process
that is responsible to advise new assessors and other stakeholders. Various guidelines have been
developed by ICAZ’s Education Department, and sets out relevant aspects of the assessment
process.
The assessment process must be audited internally by the MODERATOR – the training office
monitoring and follow-up process incorporates the internal moderation of training offices.
The assessment and moderation process must be verified by the external VERIFIER – the continued
accreditation status of a training office is determined by ICAZ’s Education Department.
In addition to these generic stakeholders, the CA(Z) assessment process introduces the following
additional role-players:
Direct feedback on a trainee’s ability to perform a task or undertake an activity is provided by a
REVIEWER, who is often the trainee’s immediate senior (the one to whom they are accountable for
the outcome of the task assigned to them). The reviewer does not need to be a registered assessor.
The evaluation of the trainee’s progress through their training contract is undertaken by an
EVALUATOR (note: this role does not occur in TOPP). The evaluator does not need to be a
registered assessor and is most often, the trainee’s manager / mentor / partner. The role of the
evaluator is to discuss the status of the trainee’s demonstrated competence at 6 monthly intervals
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ICAZ TRAINEE ACCOUNTANT HANDBOOK
with a view to identifying and resolving
gaps in their development. The work of an evaluator needs to be reviewed by a registered assessor.
The assessor
Learning is no longer a passive process, but something in which the learner is actively involved. As
such, the role of the assessor has changed from being a ‘gate-keeper’, who uses assessment to
prevent learners from developing further, to a supportive guide who has the success of the learner
at heart – and whose aim is to enable the learner to gain access to further learning.
When viewed against the background of the assessment process, this means that the assessor has
to –
become familiar with the
qualification and the
standards that he will be
assessing, in this case the
list of technical and
professional outcomes for
the ICAZ learnership;
plan and design the
assessment (or source appropriate assessment methods and instruments and modify
these if necessary), in this case formalise an assessment policy and assessment plan for
the training office;
collect evidence of the learner’s performance in accordance with the relevant principles
and policies, through the relevant ICAZ assessment instruments applicable to the
particular training environment;
evaluate and judge the evidence to ensure that it meets the criteria of the technical and
professional skills outcomes;
authenticate the evidence to ensure that the evidence is truly that of the trainee; and
make an assessment decision, for example that the learner is competent, or not yet
competent.
Once an assessment decision has been made, the assessor has to meet the following requirements:
Meet all documentation and recording requirements
Forward the results to the ICAZ Education Committee for certification
Comply with the ICAZ’s moderation requirements
Review the assessment process and implement changes where required.
the role of the assessor has changed
from being a ‘gate-keeper’, who
uses assessment to prevent learners
from developing further, to a
supportive guide who has the
success of the learner at heart
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ICAZ TRAINEE ACCOUNTANT HANDBOOK
Principles and practices of recognition of prior learning
Recognition of Prior Learning (RPL) is a process
whereby an individual’s prior learning can be formally
recognised in terms of registered qualifications and
unit standards, regardless of where and how the
learning was attained. RPL acknowledges that people
never stop learning, whether it takes place formally at
an education institution, or informally, for example in
a work situation.
There are four steps in the RPL process:
Identification of what a person knows and can do;
Matching the person’s knowledge, skills and experience to specific standards and the associated
assessment criteria of a qualification;
Assessing the capabilities against those standards; and
Crediting the person for skills, knowledge and experience built up through formal, informal and
non-formal learning that occurred in the past
In practice what this means is that a learner or an employee’s non-traditional or non-formal
experience and learning can be recognised. The ICAZ has developed a policy for the Recognition of
Prior Learning, where trainees enter the training contract with certain technical and professional
skills already in place.
Recognition of Prior Learning Policy
Definition
The Recognition of Prior Learning (RPL) is a mechanism for the recognition of the achievement of
one or more of the competencies prescribed by ICAZ, however obtained, and without the trainee
having to go through any further learning intervention in respect of those specific competencies.
Objective
RPL is a stepping stone to the further development of a trainee accountant and is intended to confer
a benefit to the trainee accountant in the form of a remission in the term of his/her training
contract.
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ICAZ TRAINEE ACCOUNTANT HANDBOOK
Legislative context
RPL is a key principle of the Qualifications Framework. ICAZ, is required to facilitate the
implementation of RPL in order to open up access and entry into the accountancy profession and
thereby contribute to redressing the past imbalances in accountancy education and training.
The principles of the ICAZ RPL Policy are:
Compliance with the objectives of the ICAZ Qualifications;
International comparability;
A consistent approach to the granting of credit;
Allowing access to all individuals regardless of gender, race or disability; and
RPL credentialing is done after competence has been proven through an assessment
process.
Applying for RPL
A prospective trainee accountant who wishes to apply for RPL must first enter into a training
contract with a training office.
An RPL application to ICAZ must be made within 12 months after the trainee has entered into a
training contract.
For RPL remission based on previous service under a ICAZ registered training contract, ICAZ may
allow a remission of up to a maximum of the time served at the previous training office. A maximum
of 12 months’ remission may be granted for previous experience obtained outside of an ICAZ
training contract.
The training officer or another registered assessor must follow the assessment process prescribed
in paragraph 5 below, and if he is satisfied that there are skills and/or competencies that the trainee
accountant had already acquired, for which credit may be granted, the training officer and the
trainee accountant must complete and submit the following to ICAZ:
Process of Assessment for purposes of RPL
The training officer or other registered assessor must assess the trainee accountant. The trainee
accountant must submit to the training officer either a portfolio of evidence of his previous work
or any other relevant documentation in support of the application.
The training officer or another registered assessor must determine which competencies the trainee
accountant has achieved, and compare them to the competencies prescribed by ICAZ.
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Credit may be granted in respect of any competency achieved by a trainee accountant that matches
a competency prescribed by ICAZ.
Based on the number of credits granted, the training officer must determine the length (in months)
of remission to be granted, subject to points noted above.
Education Committee’s discretionary powers
Education Committee reserves the right to investigate any RPL application submitted to ICAZ and
may in its sole and absolute discretion amend the RPL remission granted by the training officer.
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6. Plan and Prepare for Assessment
Expected Outcomes
After this chapter you will be expected to understand:
Methods of assessment
Plan for all assessment requirements
Avoid unfair barriers to assessment
Discuss different assessment methods, their strengths and weaknesses
Prepare the learner for assessment
Explain the appeal process
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Planning for the assessment process in the training office
Implementing assessment
As a policy for the training office, the assessor should be to
draw up a plan indicating the stages at which trainees are most
likely to be exposed to and rated on the different technical and
professional skills they will be expected to demonstrate in the
normal course of their progress within a particular training
office.
This plan will assist in addressing the expectation of the
trainees as to when they are expected to acquire these skills
over the period of their training contract. This communication
should be made when introducing them to the assessment
process during their orientation session within the organisation. As an additional step, it may be
helpful to new trainees by giving them an idea of what levels they should be demonstrating by the
end of the within their first year of the contract for some of the technical and professional skills.
Methods of assessment
The assessment of trainee accountants typically makes use of the following methods of assessment:
On the job evaluation – a direct review of the work produced by the trainee in respect of a required
task.
Observation – direct observation of the trainee performing a task
Questioning – direct enquiry of the trainee regarding information about the completion of a task
Potential barriers to assessment
The training environment
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Where the training office is unable to
provide practical application of
certain skills because of its
specific type of business or its
size, the training office will have
to find alternative opportunities
in which the trainee accountant
can demonstrate abilities in
specific areas. Where
simulation is used the training
office should ensure that it remains relevant and does not fall prey to the following problems:
Fragmentation – resulting in a lack of contextual understanding
Trivialisation – if simulated, it may not seem important
Context dependence – the link to practice should always be clear
Time and cost considerations
Penalising shortcuts – trainees should be assessed as if in a real-life situation and facilitators should
ensure that trainees take the situation seriously.
Time constraints
The training environment is always a challenging one in that tasks must be completed by a deadline
date and within a certain budget. There is no time to gently introduce trainee accountants to the
environment and to build their confidence and abilities over a long period. Trainee accountants
work under pressure from the start and it would be easy to ignore the necessity for documenting
trainees’ competence by means of the assessment process. However, should a trainee not have
documented evidence of competence in all the required areas at the required level of expertise by
the end of the training contract, that trainee’s training contract will not be signed off. Thus
assessors and personnel involved in training should not lose sight of that final goal of formal
training.
Attitude
The attitude of audit or line managers, seniors, partners or directors during the assessment process
will be crucial to its success. Previously qualified chartered accountants are in the position that
their training contracts have been signed off and they themselves had not been subjected to such a
detailed and documented assessment process as the one now in place. However, the integrity of
The attitude of audit or line
managers, seniors, partners or
directors during the
assessment process will be
crucial to its success.
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ICAZ TRAINEE ACCOUNTANT HANDBOOK
the training office and training officer will be challenged if these new trainee accountants do not
have documented evidence of competence in all areas, and at the required levels, and particularly
if there is no evidence that the required assessment process was indeed followed.
Role players not fully understanding the assessment process
For assessment to be fair and consistent, it is critical that all role players share the same
understanding of the assessment process. Although assessment is ultimately subjective, it can, and
should, be undertaken within a framework that is understood by all - and within guidelines
provided by ICAZ. The application of the current rating scale is not consistently applied. ICAZ has
2 ‘tools’ which assist in the judgemental decisions being more consistent .
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Guidance of the learner
The Outcomes-based education and training (“OBET”)
system differs fundamentally from previous knowledge
and inputs-based systems in the sense that the learner –
and thus the trainee accountant – and not the content or
the curriculum, is at the centre of the learning.
It is ICAZ requirement that assessors should take
cognisance of their role with regard to the trainee
accountant. The assessor should
inform the trainee about the requirements for
the qualification or unit standard;
support and guide the trainee in the collection of evidence; and
help the trainee to plan for the assessment.
Induction of the trainee accountant
A trainee accountant should attend a formal induction session within the first three months of being
appointed in the training office.
The induction session should also include clear direction to the trainee in terms of ethical and
professional behaviour expected of a future CA(Z) and documents that should be discussed, and
circulated (or made available) to the trainee in this regard are:
The ICAZ Code of Conduct;
The ICAZ By-Laws;
The ICAZ Training Manual;
The ICAZ Academic Progress Rule; and
The ICAZ Guidelines on the assessment process.
Policies and procedures within the training office
ICAZ requires every training officer to ensure that the training office has the following policies and
procedures in place for trainee accountants and other human resources as these are requirements
of ICAZ:
An assessment policy;
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ICAZ TRAINEE ACCOUNTANT HANDBOOK
Human Resources Policies covering recruitment, selection, appointment, performance
management and termination;
Signed Letters of Appointment for all employees;
Compliance with the Occupational Health and Safety Legislation;
Compliance with the Basic Conditions of Employment Legislation; and
In this regard ICAZ has issued Guidelines on the assessment process as well as a Labour Legislation
Guideline that the training officer could refer to.
The aim of the appeals process is to ensure that trainees who feel aggrieved by an assessor’s
decision have a mechanism that they can use to voice their disagreement with the decision.
The scope of the appeals process is fairly wide, and it covers all disputes in terms of standards based
assessment. As all assessors and moderators for the accountancy field will be trained in terms of
the requirements of and be registered with ICAZ, they will have to adhere to the rules governing
the appeals process.
The appeals process that is based on skills development principles differs from the grievance
process generally found in organisations in the sense that the former only relates to the formal
assessment process, and specifically a learner who is aggrieved with the outcome of the assessment.
Any other complaints a learner may have that do not directly relate to the outcome of assessment,
would still be dealt with in terms of the grievance process.
It is the function of ICAZ to ensure that an appeals procedure is in place that deals specifically with
appeals against assessment decisions. ICAZ has indeed established an appeals process that allows
trainee accountants to appeal to ICAZ in the event that their training contract is extended or
terminated because of assessments that the trainee has not attained the required standard or level.
Appeals can be brought for the following reasons:
Unfair assessments;
Invalid assessments;
Unreliable assessments;
The assessor’s judgement, if the trainee considers that it was biased;
Inadequate expertise and experience of the assessor, if it influenced the assessment; and
Unethical practices.
The ICAZ appeals procedure is in line with SAICA and has been included for information purposes
in the pages that follow.
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Scope
The appeals procedure applies to all disputes in terms of the final (summative) assessment stage
of the training contract of a trainee accountant.
Implementation of this policy
ICAZ must ensure that all registered assessors and trainee accountants are aware of the appeals
policy.
The registered assessor must ensure that candidates who dispute assessment decisions are given
the opportunity to appeal. The moderator must ensure that the appeals process is followed.
Procedure for appeal
Stage one – initial discussion between the trainee and the assessor
The trainee accountant must, within three days of the assessment decision, discuss the reasons for
his appeal of the assessment decision with the assessor concerned.
The assessor must consider the reasons advanced by the trainee accountant and respond by:
Amending the trainee’s assessment record; OR
Furnishing the trainee with a clear explanation or a repeat explanation of the assessment decision
following a re-evaluation of the evidence.
This should take place within three working days of receiving the trainee’s appeal.
If the trainee accountant agrees with the outcome at this stage, the appeal will not proceed any
further.
If the trainee accountant does not agree with the outcome of his discussion with the assessor, the
appeal will proceed to Stage Two.
Stage two - conducting the appeal
The assessor must provide the moderator with the following documents within three working days
after the initial discussion between the trainee and the Assessor:
ICAZ Appeal Form, with Section 1 completed; and
Completed relevant ICAZ assessment forms
The moderator will consider the assessment decision by evaluating these documents.
The moderator must complete Section 2 of the ICAZ Appeal Form.
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In the event that the moderator does not agree with the assessor’s assessment decision, he/she
must provide the trainee with an alternative assessor and a date for a second assessment, within
five working days of receiving the appeal.
Should the trainee remain unhappy with the second assessment decision, the appeal must proceed
to stage three.
Stage three
ICAZ will, within ten working days of receiving the appeal, convene a panel consisting of:
the original assessors
the moderator
another moderator from the relevant discipline.
The panel will consider the following documents:
ICAZ Appeal Form, with Sections 1 and 2 completed
Completed assessment documents
Completed Final Assessment (Training Record) Form
Any written comments from the moderator (e.g. background details)
The panel will complete Section 3 of the ICAZ appeal form and will inform the trainee of its decision
within five working days after having convened the panel.
Should the trainee remain unhappy with the panels decision, the appeal must proceed to stage four.
Stage four
The moderator will forward relevant details to the ICAZ Education Department and these should
include:
Trainee appeal form, appropriately completed, (including the reason for the decision of the
investigation panel)
Assessment record sheets
Written comments from the moderator (as supplied to stage three panel)
The external verifier will convene, within 10 working days of notification, a panel comprising of:
The ICAZ review specialist or the appropriate senior post holder
The original moderator
The original assessor
The candidate should be invited to attend with a representative if they wish.
The panel will reconsider the assessment evidence, led by the external verifier.
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The panel must reach a
decision and inform the candidate of the result within 5 working days, in writing.
The decision of the panel is final.
If the trainee is still not satisfied with the outcome he/she has the right to appeal with assessment
decision with PAAB.
Administrating the appeal
Records of all appeals should be logged and made available as appropriate to:
all relevant parties to the dispute
ICAZ
Reviewing the appeal to ensure continuous improvement
update assessment result
regular assessment meeting
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7. Conducting an Assessment
Expected Outcomes
Collect sufficient evidence
Understand and be able to conduct the assessment process
Understand the process of making an assessment judgement
Understand the nature of evidence in the assessment process
Understand when development needs to be planned for
Conducting the Assessment
The following are the formal steps in the assessment process:
STEP 1: The assessor informs the learner about the requirements for the assessment.
STEP 2: The assessor reaches an agreement with the learner on how the evidence is to be
collected and presented.
STEP 3: The assessor explains the roles and responsibilities of the learner with regard to the
assessment.
STEP 4: The assessor conducts the assessment and collects the evidence. The assessor ensures
that the assessment is conducted in an appropriate and non-threatening environment. The
requirements of the tasks at hand should be appropriately and clearly communicated.
STEP 5: The assessor makes a judgement about the evidence against the criteria of the unit
standard/exit level outcomes.
STEP 6: The assessor provides feedback to the learner with regard to the assessment decision.
The evidence should be judged against the pre-determined assessment criteria only. Thus the
assessor must guard against the inclusion of superfluous information or evidence in the assessment
on the one hand and against ignoring the criteria because of pre-conceived ideas about the learner
on the other. On completion of the assessment the learner has to be informed about the process
and outcome and the credits achieved (if any).
In summative assessments, the learners should be clear on whether they are judged to be
competent (or not yet competent) and if not, should be given guidance on how to proceed further.
Formative assessments are developmental in nature – the learners must clearly understand their
strengths and/or weaknesses, on what needs to be improved and how to go about achieving it. All
learners following the same training programme will not necessarily reach competency at the same
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time, a fact that assessors should bear in
mind and point out to learners at the start of the training period. Furthermore, some learners may
never be able to achieve the required level of competence. This should not only be explained to
learners, but they should also be advised on other possibilities (which may include changing to a
different training programme).
STEP 7: The assessor completes the administration according to the ICAZ requirements
The assessor has to record the results of the assessment in compliance with the requirements of
the provider institution and ICAZ. The records and assessment instruments and materials have to
be stored safely in case of appeals and for quality assurance purposes, such as moderation.
STEP 8: The assessor evaluates the process
The evaluation of the process could involve consulting the learner for feedback about the
assessment and how the process could be improved;
reviewing the entire process with other assessors;
making appropriate changes, which could include recommendations about changes to
the unit standard or qualification; and
using the assessment results to evaluate the training programme and strategies used.
STEP 9: Re-assessment and appeals
The assessment process has to have a built-in provision for re-assessment. If learners have to
undergo re-assessment, they should receive feedback on deficits to enable them to concentrate on
areas of weakness. Ideally, continuous formative assessments would minimise the need for
reassessment as the assessor and the learner agree on a summative assessment only when they
both feel that the learner is ready for it. Re-assessment should take place in the same situation or
context and under the same conditions as the initial assessment. A learner who is repeatedly
unsuccessful should be given guidance on other possible and more suitable learning avenues.
ICAZ has ensured that there is an appeals procedure in place, i.e. appeals against an assessment
decision. Learners should be secure in the knowledge that they can appeal against an unfair
assessment. It is the function of the provider to develop an appeals procedure in line with the
requirements of the ICAZ.
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THE REVIEWER
The reviewer must be directly involved with the
trainee during the performance of a particular task
by that trainee, and could be either
the facilitator of a learning intervention
(formal training course),
an audit senior,
a manager,
a partner, or
the training officer.
The reviewer is responsible for completion & rating of the specific task assessment completed by
the trainee, but does not have to be registered with ICAZ as an assessor.
The reviewer needs to be capable of considering the level of complexity of the task (or may need to
receive guidance in this aspect if they are unable to determine the levels themselves).
THE EVALUATOR
The evaluator must know and regularly work with the trainee, and could be either
a manager,
a partner, or
the training officer.
The evaluator is responsible for completion of the 6
monthly evaluation of a trainee’s competence
against final entry levels into the profession.
The same manager or partner may be
responsible for both task assessment (as a
“Reviewer”) as well performing the
assessment of overall competence to date (as the
“Evaluator”).
The evaluator does not have to be registered with ICAZ as an assessor.
Where the audit firm is structured as such that Evaluators are not directly involved with the trainee
on the job, special evaluation meetings must be convened where various managers, who have been
involved with trainees and their respective mentors meet to provide the Evaluator with accurate
information pertaining to the trainee regarding the context of the task assignments.
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THE ASSESSOR
The assessor is responsible for reviewing the 6-monthly evaluation and for signing off tasks that,
in their opinion, meet the final entry-level requirements to the profession.
The Assessor also assumes responsibility for ensuring that the assessment process is running
smoothly and that it is producing credible information and results.
The Assessor could be either
a manager,
a partner or director, or
the training officer.
The assessor must be a chartered accountant and must be registered with ICAZ as an assessor. This
means that they must have attended and successfully completed the Assessor Training Workshop.
THE TRAINING OFFICER
The training officer must meet the requirements for training officers as set out in ICAZ’s
accreditation criteria and must be registered with ICAZ as an assessor in terms of the applicable
requirements.
The training officer is responsible for implementing processes and procedures to ensure that the
development and assessment processes meet the requirements of ICAZ. This includes
requirements relating to the appointment of reviewers and evaluators.
Most importantly, the training officer is accountable to ICAZ for the training, development and
assessment of trainee accountants, and is responsible for signing off the Certificate of Completion.
Evidence and assessment judgements
In general, assessment in education and training is about collecting evidence of a learner’s work so
that judgements and decisions can be made about their achievements, or non-achievements.
The decisions may concern the learner:
Is the learner able to do a certain job?
What other learning does the learner need to achieve in order to be deemed qualified?
Or it may concern the training and experience programme:
What is the quality of the programme?
What improvements or changes are needed?
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Evidence can be defined as the proof produced by a learner that shows that he complies with the
requirements for being found competent. Evidence can come from a variety of sources. It is the
responsibility of the leaner with guidance from the assessor to ensure that enough (and the
appropriate) evidence has been collected to make an accurate judgement about a learner’s
competence. Even though the unit standards/qualifications/exit level outcomes indicate the scope,
context and level for the demonstration of outcomes to be achieved, the assessor has to check the
quality of evidence before making an assessment decision.
The assessment judgement in the ICAZ assessment process is made in terms of assessing a trainee’s
demonstrated degree of capability. In order to assist with the setting of development plans, it is
important to provide learners with a yardstick against which they can measure how their
demonstrated capability stacks up against what it should be.
ICAZ uses the following rating scale to measure demonstrated competence:
Rating level 1: Not capable of performing.
Rating level 2: Capable with frequent supervision / intervention
Rating level 3: Capable with limited / periodic supervision / intervention
Rating level 4: Capable without supervision / intervention
It is vital that these rating scales are fully understood and applied for assessment to be fair and
consistent.
To address the inconsistencies in the application of the rating scale when assessing tasks, ICAZ has
introduced 2 “tools”.
Tool 1: Greater clarity between the various assessment levels:
Technical skills
level 1
not able to perform the task
no matter how much input / assistance / supervision / intervention is provided
level 2
able to perform the task, but…
requires considerable input / assistance / supervision / intervention
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is generally not able to resolve
fundamental aspects of the task without significant assistance
would generally not be able to start the task if left on their own without supervision
level 3
able to perform the task, but…
requires limited input / assistance / supervision / intervention
is generally not able to resolve fundamental aspects of the task without some assistance
would generally be able to start the task but would generally not be able to complete it
satisfactorily if left on their own without supervision
level 4
able to perform the task
does not require input / assistance / supervision / intervention
is generally able to resolve fundamental aspects of the task without assistance
would generally be able to start the task and complete it without any fundamental errors
if left on their own without supervision
this does not imply that the trainee needs to complete the task in complete isolation - they may still
need to, and indeed would be able to, discuss aspects of the task with their senior but that would
likely be for purposes of confirmation / clarification only rather than to receive technical direction
as to what to do.
Tool 2: Assessment Ratings Decision Tree (Technical skills) – (Please download the decision
tree under downloads):
In addition to the above clarification guidelines, a Decision Tree has been developed to provide
further guidance / clarity on the application of the ICAZ ratings when assessing the ability of a
trainee accountant to satisfactorily complete required assessment criteria.
While the end objective of the assessment model is to evaluate competence, there are obviously
many issues that make this decision subjective (and therefore potentially unfair to the person being
assessed). This decision tree seeks to identify the main factors that influence an assessment of
competence and attempts to provide a more objective mechanism to assist role players in the
assessment process in achieving a more consistent (and therefore more fair) decision making
process with regard to assessment.
Decision trees should be made mandatory for use by both trainees and reviewers.
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The Professional skills rating scale:
For consistency, ICAZ uses the same rating scales to measure professional skills competencies as
are used for technical skills competencies. They are:
Rating level 1: Not capable of performing.
Rating level 2: Capable with frequent supervision / intervention
Rating level 3: Capable with limited / periodic supervision / intervention
Rating level 4: Capable without supervision / intervention
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8. Development
One of the cornerstones of the ICAZ assessment process is the regular 6 monthly identification of
any developmental needs so that plans can be put in place
to address these needs. The appropriate identification of
these needs is, therefore, important. Assessors (and
other role players) must understand what development
means.
The nature of ‘development’ in applying the term to the
ICAZ assessment process is that it is remedial. Typically
where development is highlighted as being required, specific (additional / out of the norm) action
needs to be taken to remedy the problem. The fact that a trainee is not yet at the levels of
competence required to enter the profession (level 4 advanced for Compulsory & Elective skills and
level 4 for the Residual skills) does not imply that development is automatically required.
The consideration of whether development is required or not needs to be seen in the context of
whether the trainee, at this point in time in their training contract, is demonstrating a level of
competence that is appropriate for that stage or is expected at this point, given their cumulative
exposure to the task being considered.
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9. The Assessment Process
Evidence of the trainee’s competence will be accumulated as the training contract progresses
through the use of regular task-based competence assessments. These assessments of competence
will then be transferred to the six-monthly ANA which will assist the evaluator (and assessor) in
determining the trainee’s current level of demonstrated competence against final exit level
requirements at that point in the training contract. This will in turn lead to the identification of any
developmental needs and in determining any corrective or remedial action that should result from
it. This is an important part in developing trainees’ competencies to a stage where they can be
assessed as competence against final exit level requirements.
Components of the ICAZ Assessment Process
The development and assessment process as prescribed by ICAZ makes use of the following
assessment instruments:
THE TECHNICAL SKILLS REVIEW (TSR)
THE PROFESSIONAL SKILLS REVIEW (PSR)
THE ASSESSMENT NEEDS ANALYSIS (ANA)
NOTE
It is important that documents are completed timeously if the ratings and feedback are to be
effective. For this reason the following time line is what ICAZ suggests for the completion of
documents:
Assignments completed
TSR completed or PSR entry made by trainee - within 2 weeks of assignment being completed
Reviewer completed the review and trainee signed off the document/entry within a reasonable
time period, thereafter.
Trainee agreement/disagreement with ratings given in TSR or PSR – agreement or resolution of
disagreement by both parties must be completed within a further 2 weeks.
ANA to be reviewed by an Evaluator within 4 weeks of it being submitted for review by the trainee.
PLEASE REVIEW IN DETAIL ON THE DOWNLOADS GUIDANCE ON COMPLETION OF THE
ASSESSMENT DOCUMENTS.
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