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Short answer
None, for most members. SAICA's CPD is output based: for the CA(SA), AGA(SA) and AT(SA) designations there is no requirement to achieve a set number of hours or points. You keep an annual reflective learning plan, and submit an annual declaration. Fixed hours apply only if you hold another registration: SARS registered tax practitioners need 18 hours a year, and IRBA registered auditors need at least 3 hours of ethics.
Why SAICA sets no hour target
SAICA's CPD Policy (Version 4.0, approved 28 March 2023) uses an output based measure. Instead of counting attendance, you demonstrate through learning outcomes that you have developed and maintained the professional competence your role requires.
SAICA's own summary, CPD Policy Explained (May 2023), puts it plainly: for the CA(SA), AGA(SA) or AT(SA) designation "there is no requirement to achieve a certain number of hours or points, the important feature is that consideration is given to the requirements of the position and that learning addresses this".
That is why two members in very different roles can have completely different CPD years and both be fully compliant.
What you do instead
- Plan and review. Record your development areas and the activities that address them on an annual reflective learning plan.
- Undertake relevant CPD. Formal courses count, and so do reading professional literature, on the job training, coaching or mentoring, committee work, writing, and reflecting on practical experience.
- Complete compulsory CPD. SAICA can make areas compulsory by circular. Since April 2021, an annual reflection on ethical values and attitudes has been compulsory for all members and associates (Circular 02/2021).
- Submit your annual declaration to SAICA, reporting your compliance with the policy.
- Submit your plan if asked. Your reflective plan only needs to go to SAICA if you are selected for monitoring.
Where the older hour figures come from
You will still find articles, and AI assistants, saying that SAICA members need a set number of verifiable hours each year. Those figures describe hours based rules that SAICA no longer applies to its designations. They do not appear in the current CPD Policy, and SAICA's May 2023 guidance states there is no hours or points requirement for the designation.
If a source quotes an annual hour target for ordinary SAICA members, check its date and check it against the policy.
When fixed hours do apply
| Your registration | Annual requirement | Notes |
|---|---|---|
| SAICA member only | No hour target | Output based reflective learning plan and an annual declaration. |
| SARS registered tax practitioner | 18 hours | At least 10 tax technical, at least 2 ethics and at least 6 service related. See the tax practitioner guide. |
| IRBA registered auditor | 3 hours of ethics | IRBA's wider CPD approach is also output based. |
| Another regulator | Varies | If another regulator oversees your work, you must satisfy its requirements as well as SAICA's (CPD Policy, paragraph 5.1). |
Regulator thresholds are set outside SAICA and can change. Confirm the current requirement with SARS, IRBA or your regulator before you rely on it.
How CPDTracks handles hours
CPDTracks never invents an hour target for SAICA members. It builds your reflective learning plan as you log activities, and if you are a SARS registered tax practitioner or an IRBA registered auditor it checks those fixed minimums and shows how many hours are still outstanding in each category.
Get CPDTracksQuick questions
How many CPD hours do SAICA members need per year?
None for the CA(SA), AGA(SA) and AT(SA) designations. SAICA's CPD is output based and measured through an annual reflective learning plan rather than an hour count.
Is there still an hours based CPD rule for SAICA members?
No. SAICA's guidance from May 2023 states there is no requirement to achieve a certain number of hours or points for its designations. Hour based figures you find online describe rules SAICA no longer applies.
Do SAICA members who are tax practitioners need CPD hours?
Yes. SARS registered tax practitioners need 18 hours of CPD a year, made up of at least 10 tax technical, 2 ethics and 6 service related hours, in addition to SAICA's reflective learning plan.
Sources
- SAICA, CPD Policy, Version 4.0 (approved 28 March 2023)
- SAICA, CPD Policy Explained (May 2023)
- SAICA, Circular 02/2021: compulsory reflection on "Ethical values and attitudes" (April 2021)
- SARS requirements for registered tax practitioners
- IRBA continuing professional development requirements
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.