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Annual Practice Licence

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

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

In response SAIBA has issued two three requirements applicable to SAIBA designation holders: 

  1. Professional Indemnity
  2. Declaration of Ethical Conduct (NOCLAR) 
  3. Annual Practice Licence Assessment

Annual Practice Licence (APL)

What is it?

The APL is designed to test your knowledge of the standards applicable to practicing accountants.

By completing the APL you will be able to:

  1. Become and even better accountant
  2. Self-assess your awareness of all the standards applicable to you
  3. Obtain a practicing licence from SAIBA and showcase your quality to potential clients

All SAIBA members with the designation BAP(SA) are required to complete the APL annually.

The APL allows you to test your knowledge of the following standards. Prior to taking the APL you will need to download the standards as you will need to refer to them as you complete the APL assessment:

How do I complete the APL?

The APL is conducted online and has to be submitted to SAIBA annually.

The APL can be conducted at any time but has to be completed at least once in a renewal cycle.

  1. The APL consist of 50 Multiple Choice questions counting 1 mark each. The pass rate is 70%. 
  2. The study material is the standards as detailed above. 
  3. The format is open book, self-assessment, online and with a 90 min duration.
  4. Each BAP(SA) is allowed two opportunities to pass. 
  5. If the passmark is not achieved we will contact you with a development plan with the aim of improving your knowledge and understanding. 
  6. If you fail after the third attempt the matter will be handed to the investigations committee and a practice review will be conducted. 

The link to the APL Online assessment will be available on this page from 3 May 2018

For more information contact

Shandukani Manyaka
Education Manager
Tel +27 12 643 1800
Email shandukanim@saiba.org.za