oa Journal of Economic and Financial Sciences - Student perceptions regarding the new training programme for chartered accountants
|Article Title||Student perceptions regarding the new training programme for chartered accountants|
|© Publisher:||University of Johannesburg|
|Journal||Journal of Economic and Financial Sciences|
|Affiliations||1 University of Stellenbosch|
|Publication Date||Oct 2012|
|Pages||481 - 498|
|Keyword(s)||CA 2010 training programme, Chartered accountant, Competency framework, Elective skills, Pervasive skills and Student perceptions|
The South African Institute of Chartered Accountants (SAICA) recently introduced a competency-based accreditation process for chartered accountants (CAs). This changed the structure of the practical training period or 'articles' (which is now called the CA 2010 training programme). The new training programme has an increased focus on developing 'pervasive skills' (which include personal and professional skills, such as leadership, communication and ethics), and allows trainees to gain detailed experience in a specific focus area. Students, who would be affected by these changes, were surveyed regarding their perceptions of this new training programme. The students were positive about the focus on pervasive skills. However, many felt that the changes (especially the elective focus area) were communicated too late, as they had already signed with auditing firms, and would be forced into an auditing focus area. Many students were worried about possible changes to Part II of the Qualifying Examination (QE 2).
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