As your path to a challenging and exciting career, becoming a professional accountant gives you global mobility, flexibility, and great earning potential.

The start of your journey begins with a registered SAIPA Learnership, which combines your academic studies with practical experience. The aim of the learnership is to provide you with an opportunity to gain the experience necessary to become a member of the South African Institute of Professional Accountants. However, to qualify for the learnership, you will need to meet the following two requirements:


  • You should have completed your studies or be studying towards an accounting qualification. Alternatively, you could be on your way to enrolling for an accounting qualification. The qualification must be a B Degree from a SAIPA accredited tertiary institution and must include the following core subjects:

  • Financial Accounting 3

  • Taxation 1

  • Auditing 1; or Internal Auditing 2; or Internal Control & Code of Ethics 1

  • Corporate law 1; or Commercial Law 2

  • Management Accounting 3


You will need to contact an Approved Training Centre (ATC) close to your location regarding employment as a trainee accountant. As an ATC, Accountability Professional Accountants also offers potential candidates the opportunity to do their learnerships with us. The ATC will register you for the learnership, usually after a trial period. Keep in mind that the Institute does not register you for a learnership agreement, instead, the ATC provides the necessary practical exposure. For more information, and to find an ATC, please visit the South African Institute of Professional Accountants’ website at Alternatively, you can contact us at if you would like to do your learnership with Accountability Professional Accountants Pty Ltd.

Remember, it is your responsibility to grow and build your career, even while training. Take every opportunity you get to learn and nurture your technical and soft skills as well, since this will help you in your career.


The duration of the learnership is three years. During this time five Electronic Assessment Tool exams (EST’s) must be completed and a competent result must be achieved. At the end of the three-year period, after the successful completion of the EST’s, as well academic studies, all trainee accountants are subject to a Professional Evaluation Board Exam before full membership of the Institute will be considered.





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