Learnership Information


Becoming a Professional Accountant opens doors. It is your gateway to a challenging and exciting career, global mobility, flexibility and great earning potential in the business field and industry of your choice.

The registered SAIPA Learnerships are based on academic studies as well as practical experience.
The aim of the learnership is to provide an opportunity to gain the practical experience required of candidates aspiring to become members of this Institute. In order to participate in the learnership you need to comply with two requirements, namely academic and employment at an Approved Training Centre (ATC).

1. Academic requirement

You have completed your studies or you are still studying towards an accounting qualification; or you intend studying towards an accounting qualification. This qualification must be a B Degree from a SAIPA accredited Tertiary institution:
The degree must include the following core subjects:

  • Financial Accounting 3
  • Taxation 1
  • Auditing 1
  • or

  • Internal Auditing 2
  • or

  • Internal Control & Code of Ethics 1
  • Corporate law 1
  • or

  • Commercial Law 2
  • Management Accounting 3

2. Employment

You need to contact an Approved Training Centre (ATC) close to where you are with regards to employment as a trainee accountant. The ATC will register you on the learnership, usually after a trail period. The Institute does not enter you on a learnership agreement; the ATC will provide the necessary practical exposure. In order to find an ATC close to where you are, please visit the website of the South African Institute of Professional Accountants at www.saipa.co.za and select the training page. Click on Approved Training Centres and an alphabetical list of all ATC’s countrywide with the contact details will be available to you.

During your training it is your responsibility to drive your career. You must utilise every opportunity to learn about the business areas that you training office covers. It is imperative that you also attend technical and soft skills training as this will enable to improve your skills and execute your tasks/duties more effectively.

3. Duration of the Learnership

The duration of the learnership is three years. During this time five Electronic Assessment Tool exams (EST’s) have to be completed and a competent verdict needs to be obtained. At the end of the three year period, after the successful completion of the EST’s, as well academic studies, all trainee accountants are subject to a Professional Evaluation Board Exam before full membership of this Institute will be considered.