Annual Practice Licence (APL) (2021/2022)

Available from

1 July, 2021



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

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By completing the APL you will be able to:

    • Display your APL certificate on Social Media.   
    • 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. 


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 SAIBA and your BAP(SA) designation you received a licence 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 licence is provided exclusively to you because you have committed to always act professionally and in a manner that protects the public.  

SAIBA 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 SAIBA Annual Practice Licence (APL).  


Available free to BAP (SA)s


Study Unit 1: Declaration
  • declare that your SAIBA 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 Licence is issued and commit to using it in an ethical manner.
Study Unit 2: APL
  • Ethics
    • Handbook of the Code of Ethics for Professional Accountants issued by the IESB.
    • SAIBA powers as a controlling body to monitor and sanction compliance to standards of member conduct.
  • Reporting Engagements
    • SAIBA Guide for Accounting Officers.
  • NPO Engagements
    • Non-profit Organisations Act, 1997.
    • SAIBA Guide for Accounting Officers.
    • SAIBA Working Paper Guide for NPO engagements.
  • Commissioner of Oaths
    • Justices of the Peace and Commissioners of Oaths Amendment Act, 1963
    • Government Gazette R421 dated 30 May 2014.
    • SAIBA Guide on Commissioner of Oaths.
  • Immigration Certificates
    • Immigration Act 13 of 2002 and regulations.
    • SAIBA Guide to Immigration Engagements.
  • CPD Policy
    • SAIBA CPD policy.
    • SAIBA CPD guide.
  • Non-Compliance with laws and regulations
    • IESB Code of Ethics on non-compliance with laws and regulations, or NOCLAR.
    • SAIBA NOCLAR Declaration.
  • SMME Guide to Practice Management
    • IFAC Guide to Practice Management for Small-and Medium-Sized Practices.
  • Engagements: International Standards
    • Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements issued by the IAASB.


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. 


By attending this course, you will be provided with:
Reference documents and/or course material where available

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