Knowledge Centre

Accounting for NPO’s 

1. What You Need to Know

Non-profit organisations (NPOs) play a critical role in civil society and need sound financial oversight. CIBA is officially recognised under the NPO Act (No. 71 of 1997) to authorise members to act as accounting officers for registered non-profits.

Non-profits can take various legal forms:

  • Voluntary associations under common law,

  • Non-profit trusts under the Trust Property Control Act, or

  • Non-profit companies (NPCs) under the Companies Act.

Each structure comes with its own reporting and compliance requirements. With this licence, you’ll be equipped to provide financial oversight across all types of NPOs.

2. Why It Matters to You

This licence opens a specialised, in-demand service area:

  • Offer accounting officer services for NPOs, NPCs and public schools.

  • Assist NPOs navigate complex compliance requirements for the Department of Social Development and SARS.

  • Expand your practice into a values-driven, socially impactful sector.

Position yourself as a trusted advisor in the growing non-profit space. 

4. Key Areas of Competence

  • Accounting and financial reporting for NPOs

  • Tax compliance and exemption rules

  • Governance, risk, and internal control practices

  • Planning and delivering audit or review engagements

  • Filing requirements with SARS and the Department of Social Development

5. How to Apply

To apply for the NPO Accounting Licence:

  • Hold a BAP(SA) designation

  • Complete the full NPO licence training programme

  • Apply through the CIBA Licensing Portal

  • Stay up to date with CPD and compliance obligations

License Curriculum Includes:

  • Introduction to Non-profit Entities

  • Financial Reporting & Tax Compliance

  • Governance & Assurance

  • Audit Planning, Evidence, and Completion

  • Going Concern & Reporting Standards.

6. Common Mistakes to Avoid

  • Applying one-size-fits-all financial reporting, know the entity type and legal requirements

  • Failing to meet filing deadlines with the Department of Social Development or SARS

  • Overlooking income tax risks on unrelated business activities

  • Ignoring governance requirements or board expectations

  • Not communicating clearly with clients about engagement scope and responsibilities.

7. Need Help?

Any assistance required for technical enquiries, membership related queries, access to the system you need to log into your member profile and:

Submit a support ticket