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"Recent scandals in the profession have placed renewed emphasis on quality control and ethical conduct."

Creating awareness of the professional duties applicable to BAP (SA)s and confirming their commitment to professionalism.

Regulators including the National Treasury, Department of Trade and Industry, SAQA, IRBA and SARS have been requested by Parliament to implement new regulations to clamp down on unprofessional conduct by accountants and auditors.

In response, CIBA has issued a new requirement applicable to CIBA BAP (SA) designation holders in the form of an Annual Practice Licence (APL)

*CIBA's Educational Committee reserves the right to prescribe and change the pass percentage as deemed necessary.

Annual Practice License

The APL is a self-assessment that all CIBA members with the designation BAP(SA) are required to complete annually.

The APL tests the BAP(SA)’s awareness and basic knowledge of the standards required to manage an accounting practice, and provide professional services to clients

Commitment to excellence and getting better clients

As a Business Accountant in Practice (SA) you have an obligation to act with the necessary care, skill and diligence expected of an accounting professional.  

Based on your membership with CIBA and your BAP(SA) designation you received a licence from the CIPC and SAQA that allows you to provide the services of an Independent Accounting Professional, Accounting Officer and Independent Reviewer to the general public.  

This licence is provided exclusively to you because you have committed to always act professionally and in a manner that protects the public. 

CIBA is your professional body and must provide annual reports to CIPC and SAQA on how we monitor your commitment to professional conduct.

The way we collect information for our report is through the CIBA Annual Practice Licence (APL).  

The APL consist of two sections 1. Declaration of Competence and Assessment of awareness

Section 1 is in the form of a declaration that you will abide by the CIBA ethics, quality control, and engagements standards and guides when performing work for clients:

Declare that your CIBA membership is in good standing.

Confirm your CPD hours are up to date.

Commit to adhering to, and upholding the CIBA constitution, codes of ethics, quality control and engagement standards.

Declare that you understand the conditions under which this annual practice licence is issued and commit to using it in an ethical manner.

Section 2

Section 1 is in the form of a declaration that you will abide by the CIBA ethics, quality control, and engagements standards and guides when performing work for clients.

Section 2 is in the form of a assessment to test the BAP(SA)s awareness of relevant standards.

To pass Section 2 all BAP(SA)s should have read the following documents:

  1. Ethics
    • Handbook of the Code of Ethics for Professional Accountants issued by the IESBA.
    • CIBA MOI detailing its responsibility to monitor and sanction compliance to standards of member conduct.
    • CIBA Guide to Lodging a Complaint against a member.
  2. Reporting Engagements
    • CIBA Guide for Accounting Officers.
    • IAASB Standard on Quality Management.
    • IAASB Standards for Compilations, Agreed-upon-procedures, and Reviews.
  3. NPO Engagements
    • Non-profit Organisations Act, 1997.
    • CIBA Guide for Accounting Officers.
    • CIBA Working Paper Guide for NPO engagements.
  4. Commissioner Of Oaths 
    • Justices of the Peace and Commissioners of Oaths Amendment Act, 1963
    • Government Gazette R421 dated 30 May 2014.
    • CIBA Guide on Commissioner of Oaths.
  5. Immigration reports
    • Immigration Act 13 of 2002 and regulations.
    • CIBA Guide to Immigration Engagements.
  6. CPD Policy
    • CIBA CPD policy.
    • CIBA CPD guide.
  7. Non-Compliance With Laws And Regulations
    • IESBA Code of Ethics on non-compliance with laws and regulations, or NOCLAR.
    • CIBA NOCLAR Declaration.
  8. SMME Guide To Practice Management
    • IFAC Guide to Practice Management for Small-and Medium-Sized Practices.

How to complete the Annual Practice License

The APL is conducted online at www.saiba.academy, and has to be submitted uploaded to the members online profile at www.saiba.org.za, prior to renewal of fees:

The APL is renewable annually in advance. CIBA has two renewal cycles: July and January. If you are a registered Business Accountant in Practice (SA) [BAP(SA)] during the period of May – October (“the July Cycle”). Your APL will be due on or before 1 July of each year.

Alternatively, if you are registered BAP(SA) during the period of November – April (“the January Cycle”), your APL will be due on or before 1 January of each year.

Showcase your commitment to prospective clients

Once the declaration and assessment is completed the member will be issued with a CIBA APL certificate in electronic format.

This may be shared on social media (LinkedIn, Facebook, Instagram) and website, brochures, and emails.

The certificates can also be printed and displayed within your office.

Get your APL today

Complete your declaration and assessment and showcase your professionalism