Research

The Department is driving a research project investigating the competencies of future chartered accountants (CAs) and registered auditors (RAs). The study’s aim is twofold:  first, to develop a new competency framework that will ensure CAs of the future can continue to demonstrate competence in serving the public’s interest. Second, to develop a competency framework that will ensure RAs of the future continue to have the skills and competencies necessary to perform high quality audits, while also serving the public’s interests and the needs of the South African economy. The study follows a qualitative approach. The research is sponsored by the South African Institute of Chartered Accountants (SAICA) and the Independent Regulatory Board for Auditors (IRBA). It is a critical study for the accounting and auditing profession as it will have a direct impact on the work of future CAs and RAs.
 
The abovementioned study builds on work done by Head of the Department and her international research team which investigate the skill and competency requirements of auditors in today’s complex business environment. This study was sponsored by the Institute of Chartered Accountants of Scotland and the UK Financial Reporting Council (ICAS/FRC) with a research grant of £31,483. The final research report was issued in 2016. As the research comprised three regions (South Africa, the United Kingdom and Australia.

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