QUALIFI
CATION | FULL
DESIGNATION | AUTHORISED TO PERFORM: | USUAL AREA OF SPECIALISATION | RULING BODY | FULL NAME OF RULING BODY |
AUDITOR'S REPORT
(Pty) Ltd | ACCOUNTING OFFICER
(Close Corporations) |
| CA | Chartered Accountant | If Registered also with PAAB | Yes | Financial management and consultancy | SAICA
| The South African Institute of Chartered Accountants
www.saica.co.za |
| AGA | Associate General Accountant | No | Yes | General Accounting |
| AAC | Associate Accounting Technician | No | No | Bookkeeping up to Trial Balance |
| RAA | Registered Auditor and Accountant | Yes | Yes | Auditing | IRBA
(formerly
PAAB) | Independent Regulatory Board for Auditors
www.paab.co.za |
| ACIS | Chartered Secretary (Associate) | No | Yes | Company Secretary | ICSA | The Southern African Institute of Chartered Secretaries and Administrators
www.icsa.co.za |
| FCIS | Chartered Secretary
(Fellow) |
| ACCA | Associated Chartered Certified Accountant | UK and Europe - Yes
South Africa - No | Yes | All Round with specialised sub-categories and diploma programmes | ACCA | The Association of Chartered Certified Accountants
www.acca.org.za |
| FCCA | Fellow Chartered Certified Accountant |
| CAT | Certified Accounting Technician | No | No | Bookkeeping up to Trial Balance |
| CIMA (Associate) | Chartered Management Accountant (Associate) | No | Yes | Management and Cost Accounting | CIMA | Chartered Institute of Management Accountants
www.cimaglobal.com |
CIMA
(Fellow) | Chartered Management Accountants
(Fellow) |
Professional Accountant (SA)
(formerly CPA) | Professional Accountant (SA) | No | Yes | All Round with specialised sub-categories | SAIPA | South African Institute of Professional Accountants
(formerly: Institute of Certified Public Accountants)
www.saipa.co.za |
Accounting Technician
(formerly CFA) | Accounting Technician | No | No |
IACAO
| Registered Accounting Officer | No | Yes | All Round | IAC | Institute of Administration and Commerce
www.iacsa.co.za |
| IACAT | Registered Accounting Technician | No |
| CJBIcb(SA) | Certified Junior Bookkeeper | No | No | Bookkeeping, Payroll, SARS returns (not income tax) | ICB | Institute of Certified Bookkeepers
www.icb.org.za |
| CSBIcb(SA) | Certified Senior Bookkeeper | Bookkeeping, Payroll, SARS returns, Cost & Management Accounting fucntions |
| CTFAIcb(SA) | Certified Technical Financial Accountant | Bookkeeping, Payroll, SARS returns (including Income Tax), Cost & Management Accounting fucntions, Accounting Control |
| CFAIcb(SA) | Certified Financial Accountant | Yes | All accounting functions including Accounting Officer for Close Corporations |
| Registered Tax Practitioner | Tax Practitioner | Depending on other Qualifications | Depending on other Qualifications | Tax planning, returns and Advice | SARS | South African Revenue Services
www.sars.gov.za |
