The Accountant product
Short answer
Not completely. For a Member or Associate, a career break of more than nine months because of extended parenting leave, medically certified unfitness, or other circumstances SAICA reviews case by case reduces what you must do. You still declare the break and record reduced learning activities. Members and Associates aged 70 or older who are no longer professionally active may declare that status and are then released from the ordinary CPD activities, annual declaration and reflective-plan requirements.
What counts as a career break
SAICA defines a career break as a period where a Member or Associate retains membership or associateship but is not professionally active for more than nine months, for one of three reasons: extended parenting leave of more than nine months; being medically unfit; or other circumstances that SAICA reviews case by case.
For medical unfitness, SAICA's 2026 notice requires a current medical certificate from a legally qualified and registered medical practitioner confirming that a physical or mental medical condition prevents the person from performing a task or duty.
What you still have to do
A career break lowers the bar, it does not remove it. While you are on one, you must still:
- Declare the break in your annual CPD declaration to SAICA.
- Remain aware of changes in your profession or business sector, for example by reading relevant publications.
- Record those activities on your reflective learning plan.
You are not expected to complete the same level of CPD activity as a professionally active member. What is expected is that you keep some contact with your profession, and that you can show it on your plan.
This is a lighter obligation than the one that applies to a Member or Associate under 70 who is not professionally active but is not on a career break: that person must still comply with the CPD Policy in full. A career break is the route to a reduced workload short of the age-70 exemption.
Which situation applies to you
| Your situation | What the policy requires |
|---|---|
| Professionally active | Comply with the CPD Policy in full: reflective plan, relevant CPD activities, compulsory CPD, and an annual declaration. |
| Member or Associate, 70 or older and not professionally active | Confirm this status on the annual declaration. Once declared, no CPD activities, future annual declaration or reflective learning plan is required. Tell SAICA immediately if you become professionally active again. |
| Not professionally active, on a career break | Declare the break in your annual CPD declaration. Reduced CPD activities, recorded on your reflective learning plan. |
| Not professionally active, under 70, not on a career break | Confirm your status to SAICA in writing. The CPD Policy's requirements still apply to you in full. |
The onus of proving that you are not professionally active sits with you as the Member or Associate (Policy Statement 4). "Professionally active" is defined broadly: it covers audit, review and assurance engagements; issuing certifications, declarations, opinions or reports; providing public accounting services; board, committee, director, officer or senior employee roles that influence resource decisions; compilation engagements; tax and related services; management consulting; charitable or volunteering services where advice is offered or public monies are handled; and employment, contracting, ownership or volunteering across commerce and industry, the public sector, education, the not-for-profit sector, and regulatory or professional bodies.
Because the definition is broad, do not assume that stepping away from client work counts as a career break on its own. If you hold a board seat, sit on a committee, or provide any of the services above, even informally, SAICA is likely to consider you professionally active, and the CPD Policy applies to you in full.
Log the break, keep the record
CPDTracks records a career break with its dates, type and reason, and takes supporting documents such as a medical certificate. These carry through into your year end report alongside your reduced activities.
Get CPDTracksQuick questions
Am I exempt from SAICA CPD during a career break?
Not completely. A career break reduces what you must do, but you still declare it in your annual CPD declaration, stay aware of changes in your profession or sector, and record those activities on your reflective learning plan.
How long does a career break have to be for SAICA CPD?
More than nine months of not being professionally active, for reasons such as extended parenting leave longer than nine months, being medically unfit as supported by a current medical certificate from a legally qualified and registered medical practitioner, or other circumstances SAICA reviews case by case.
Do I still submit a CPD declaration on a career break?
Yes. Members and Associates on a career break must declare the break in the annual CPD declaration and still record their reduced activities on their reflective learning plan.
Sources
- SAICA, CPD Policy, Version 4.0 (approved 28 March 2023), definition 2.1 and paragraphs 5.1, 5.2, 5.3, Policy Statement 4
- SAICA, CPD Policy Explained (May 2023)
- SAICA, Notice of 2026 Annual Compliance Declaration and Monitoring Process
This guide summarises SAICA's published CPD requirements as at the date it was last reviewed. CPDTracks is an independent product of DAD The Accountant and is not affiliated with, endorsed by or connected to SAICA, SARS or IRBA. Requirements change, so confirm the current position with SAICA before you rely on this guide.