A 3 Year Practice License (APL)

Available from

1 November, 2022



Course Category:

Practice Management



Creating awareness of the professional duties applicable to BAP (SA)s and confirming their commitment to professionalism.

R 0 VAT Incl.

Product Information

What you will learn

By completing the Practice License you will be able to:

  • Understand the frameworks regulating your business work environment.
  • Confirm that you are capable to perform essential financial and other permitted services as per regulations issued in terms of the Disaster Management Act, 57 of 2002.
  • Confirm that you are competent to assist SMEs with relief funding applications.
  • Showcase your commitment to professionalism.
  • Understand and apply the various rules of conduct applicable to accountants.
  • You will be able to display your Practice License certificate on Social Media.



As a Business Accountant in Practice (SA) you have an obligation to act with the necessary care, skill and diligence expected of an accounting professional.

Based on your membership with CIBA and your BAP(SA) designation you received a license from the CIPC and SAQA that allows you to provide the services of an Independent Accounting Professional and Accounting Officer to the general public.

This license is provided exclusively to you because you have committed to always act professionally and in a manner that protects the public.

CIBA is your professional body and must provide annual reports to CIPC and SAQA on how we monitor your commitment to professional conduct.

The way we collect information for our report is through the CIBA 3-Year Practice License (APL).

After a policy review, the duration of your completed Annual Practice License will be extended to 3 years, instead of the previous 1-year validity. The APL will be known as “A 3-year Practice License” moving forward.



R2500/Available free to BAP (SA)s



  • Declare that your CIBA membership is in good standing.
  • Confirm your CPD hours are up to date.
  • Commit to adhering to, and upholding the SAIBA constitution, codes of ethics, and engagement standards.
  • Declare that you understand the conditions under which this Annual Practice License is issued and commit to using it in an ethical manner.
Study Unit 1: Reporting Requirements
  • CIBA Guide for Accounting Officers.
Study Unit 2: Code of Ethics and Quality Management
  • Handbook of the Code of Ethics for Professional Accountants issued by the IESBA.
  • CIBA powers as a controlling body to monitor and sanction compliance to standards of member conduct.
Study Unit 3. Practice management
  • SMME Guide to Practice Management
  • IFAC Guide to Practice Management for Small-and Medium-Sized Practices.
Study Unit 4: Engagements: International Standards
  • Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements issued by the IAASB.
Study Unit 5: Commissioner of Oaths
  • Justices of the Peace and Commissioners of Oaths Amendment Act, 1963
  • Government Gazette R421 dated 30 May 2014.
  • CIBA Guide on Commissioner of Oaths.
Study Unit 6: Non-Compliance with Laws & Regulations
  • IESB Code of Ethics on non-compliance with laws and regulations, or NOCLAR.
  • CIBA NOCLAR Declaration.
  • CIPC Review Notice 30 of 2021 on Reporting of Reportable Irregularities
Study Unit 7: CPD Policy
  • CIBA CPD policy.
  • CIBA CPD guide
Study Unit 8: Immigration Certificates
  • Immigration Act 13 of 2002 and regulations.
  • CIBA Guide to Immigration Engagements.
Study Unit 9: NPO Engagements
  • Non-profit Organisations Act, 1997.
  • CIBA Guide for Accounting Officers.
  • CIBA Working Paper Guide for NPO engagements



Members must hold a Business Accountant in Practice (BAP) (SA) designation.
BAP(SA) must be in good standing.
BAP(SA) must be up to date with CPD.
Moderate level.



No presenters are provided as this is a self-study course.


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