There is no single set of accountant requirements in South Africa. What you need depends on the route: an ICB accounting qualification needs no matric, the SAIPA Professional Accountant (SA) route starts with a BCom degree, and the CA(SA) route through SAICA needs a pure Mathematics pass at school.
Decide which designation you are aiming at first, because the routes diverge at the point you choose a degree and, for CA(SA), at the point you choose school subjects.
Entry Requirements at a Glance
- No matric needed: ICB offers open-access, skills-based accounting qualifications. You register on the ICB Student Portal, study through a training centre or by self-study, and pay an annual registration fee plus a fee per assessment.
- Professional Accountant (SA): a Bachelor of Commerce (or equivalent) from a SAIPA-accredited institution, practical experience, and SAIPA’s Professional Evaluation.
- CA(SA): a SAICA-endorsed degree and postgraduate qualification, the Initial Assessment of Competence (IAC), a registered training programme, a professional programme and the Assessment of Professional Competence (APC).
- Accounting Technician AT(SA): SAICA’s technician designation, with SAQA-registered qualifications at NQF levels 3 to 5.
Academic and Minimum Admission Requirements
For any bachelor’s degree, the national minimum is an NSC with at least 30% in the language of learning and teaching of the institution, plus achievement level 4 (50-59%) or better in four 20-credit NSC subjects (see the DHET gazette). That is only the floor: each university then sets its own subject and level requirements for accounting programmes.
Professional Accountant (SA). SAIPA requires a Bachelor of Commerce (or equivalent) from a SAIPA-accredited tertiary institution with these core subjects: Financial Accounting 3, Taxation 1, Auditing 1 (or Internal Auditing 2, or Internal Control and Code of Ethics), Corporate Law 1 (or Commercial Law 2) and Management Accounting.
CA(SA). SAICA lists five components: an academic programme (NQF 7 undergraduate and NQF 8 postgraduate), the IAC, a training programme (a registered FASSET learnership at a SAICA-accredited training office), a professional programme and the APC. You may apply for membership only once all five are complete.
Accounting technician and bookkeeping. ICB qualifications are registered with Fasset, QCTO and SAQA, and ICB says its professional certificates can be completed in under 12 weeks. SAICA’s AT(SA) designation has three routes to eligibility; the qualifications are registered with SAQA and sit at NQF levels 3 to 5. SAICA’s 2026 AT(SA) full membership fee is R1 778,18 excluding VAT (R2 044,91 including VAT), with an entrance fee of R360,23 excluding VAT.
Whichever designation you aim for, confirm that the degree is accredited or endorsed by that body before you register, not after you graduate.
Subjects, APS and Qualification Requirements
Mathematics is the subject that matters most. For a CA-stream BCom, SAICA says you need pure Mathematics (not Mathematical Literacy) and a Level 5 pass, meaning 60% or more. School Accounting can help but SAICA says it is not necessary.
Admission Point Scores and subject levels for the degree itself are set by each university and change between intake years, so check the programme page of the institution you are applying to.
For the SAIPA route, the practical requirement is a three-year learnership at an Accredited Training Centre, or six years of verifiable experience, or articles from an IFAC-accredited body. SAIPA also sets a five-hour online Professional Evaluation, held twice a year.
Documents and Application Requirements
Documents depend on the route, and each body publishes its own list.
- University applications: your ID, and your Grade 11 and Grade 12 results, as the university’s admissions office directs.
- ICB: register on the ICB Student Portal at icb.org.za and pay the annual registration and per-assessment fees.
- SAIPA: apply through the SAIPA membership page, with your qualification and evidence of training or experience.
- SAICA: apply for CA(SA) membership only once all five components are complete, as set out on the SAICA route page.
Selection, Intake and Eligibility Considerations
If you already work in finance without formal qualifications, SAIPA’s recognition of prior learning route requires at least six years of relevant experience (part of it at senior level) and an oral case-study assessment.
Selection for degree programmes is done by each university, and the CA(SA) training programme is arranged with SAICA-accredited training offices. Ask the institution or body concerned about its closing dates, intake and any bursaries before you apply.
Frequently Asked Questions
Can I work in accounting without a degree?
Yes. ICB accounting qualifications need no matric, and SAICA’s AT(SA) qualifications sit at NQF levels 3 to 5. The Professional Accountant (SA) and CA(SA) designations both require a degree.
Do I need Accounting as a school subject?
Not for CA(SA): SAICA says it can help but is not necessary. Pure Mathematics at Level 5 (60% or more) is what SAICA asks for. Individual universities set their own subject requirements, so check the programme you want.
What is the difference between a CA(SA) and a Professional Accountant (SA)?
They are separate designations from separate bodies, SAICA and SAIPA, each with its own accredited qualifications, training requirements and professional assessments.
Which designation should I aim for?
Start from the work you want to do, then check the requirements of the body that awards that designation. SAICA, SAIPA and ICB each publish their own routes.
Can I become an accountant with Maths Literacy?
Not through the CA-stream BCom, where SAICA requires pure Mathematics at Level 5. The ICB route needs no matric, so it is open to you; confirm the details with ICB.
Confirm current requirements with SAICA, SAIPA or ICB and with the institution you are applying to. See admission requirements and browse all education requirements.