This FAQ aims to inform and update members and stakeholders about the current state of what SAICA is doing to address allegations of improper conduct against CAs(SA) in an effort to restore trust in the profession.


The alleged improprieties have absolutely no professional impact whatsoever on any trainees who are currently completing or who have in the past completed their training contracts at firms who are currently under fire for misconduct.

The process for qualifying as a chartered accountant is rigorous. Along this road, prospective chartered accountants are required to develop and demonstrate the competencies required of a chartered accountant. Part of SAICA’s role in relation to the training programme is to put measures in place to ensure that, irrespective of the specific organisation where a trainee gains experience, the quality and standard of the experience meets SAICA’s minimum requirements. At point of qualification, all newly qualified Chartered Accountants (SA) have demonstrated that they have achieved the competencies prescribed by SAICA.

KPMG is currently an accredited training office and there is no evidence to suggest at this stage that this status will change.  Change to an accreditation status would only take place after the relevant process has been followed. Until this time, KPMG trainees will be treated exactly the same as all other trainees.

The question of whether or not to remain with KPMG as a trainee accountant or employee rests with the individual.

Should a trainee decide to cancel their training contract with KPMG and enter into a new training contract with another training office, their new contract will be subject to the cancellation penalty. Once a person enters into a new training contract, they may appeal the cancellation penalty to SAICA, and the relevant SAICA Committee will consider all the factors before deciding whether or not to waive the cancellation penalty. SAICA cannot guarantee in advance that the penalty will not be applied.