Context to the Post qualification competency framework

The ability to adapt to change (which is happening at an unprecedented rate) is arguably one of the most important attributes that CAs(SA) will need in our digital age.


In January 2016, the founder and executive of the World Economic Forum, Klaus Schwab, said that we are entering a fourth industrial revolution; characterised by new technologies that will fundamentally alter the way in which we live, work and relate to one another. He added that technological advances such as artificial intelligence, robotics, the Internet of Things, biotechnology and quantum computing, among others, could transform every industry in every country.


The World Economic Forum to keep abreast of the Fourth Industrial Revolution future trends


Future CAs(SA) will need a better balance between professional values and attitudes, enabling competencies (acumens) and technical skills to continue to demonstrate their professional competence


Refer to The World Economic Forum to keep abreast of the Fourth Industrial Revolution future trends”


The CA(SA) 2025 Post Qualifications Competency Framework, now known as the Pathways to Relevance is SAICA’s response to these changes.


It uses business and its value creation process to address professional competence needs of SAICA’s widespread membership. CAs work in public practice, industry, the public sector, academia and more. Business (including all types of organisations in the private sector and the public sector) is the common theme in the roles and responsibilities of all CAs:


  • as auditors CAs have to understand their clients’ businesses;
  • CAs working as accountants or related roles in industry are directly involved in business;
  • CAs in the public sector work in organisations that operate as businesses with service delivery as their core activity;
  • CA academics need to deliver graduates who meet employers’ expectations and these include the ability to demonstrate knowledge and understanding of business; and
  • Self-employed CAs are active participants in their own businesses.


This competency framework was also developed to better align competence of CAs with the escalating complexity in the business environment, globalisation, digital disruption, and increased stakeholder demands, and to restore the public’s trust in the CA profession. Thus providing a future focused view into the Career paths and associated competencies required to remain relevant beyond 2025. As such, this framework defines the knowledge, skills, and attributes needed for CA’s(SA) within their specialist career paths, of which 10 have been identified. Each career path will have its own set of competencies and denote the required level of proficiency needed to perform the role at level effectively.





CAs are expected to demonstrate competence at defined levels of proficiency. Four levels of proficiency (ranging from 1 (the lowest) to 4 (the highest)) are explained in this section and cover competency development from foundational to expert levels.

A proficiency level is specified for each of the professional values and attitudes, enabling competencies and technical competencies.  As well as a view to progression through these levels


The CA(SA) 2025 Post Qualifications framework is easy to navigate.  Hover over each element for additional information.


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