SAICA CPD Requirements 2026: Outcomes, Declaration and Tax Hours

The South African Institute of Chartered Accountants (SAICA) runs an output-based CPD policy, and for most members there is no requirement to achieve a certain number of hours or points. Instead, all members and associates must make an annual declaration, and a random sample must submit a reflective learning plan. Members who are registered tax practitioners also have an hours rule set by the South African Revenue Service (SARS). This guide explains the SAICA rules as published, and where we could not read the current policy. For the qualification itself, see our explainer on the SAICA CA(SA) designation.

At a glance

An output-based policy

SAICA's CPD FAQs say there is no requirement to achieve a certain number of hours or points. The policy took effect on 1 January 2020 and was revised in 2023. The idea is that members decide what they need to learn to stay competent for their work, then reflect on what they learned, in place of counting hours. That does not mean doing nothing. It means being able to show a plan and a reflection if you are asked.

The annual declaration

All SAICA members and associates must complete an annual declaration. SAICA says it takes about five minutes on the Member Portal under Member Compliance. The declaration for 2025 covered the period from 1 January to 31 December 2025. We could not find a published declaration deadline in a form we could read, so check the Member Portal each year.

Ethics reflection

Reflection on the Ethical values and attitudes competency is compulsory for all members and associates. SAICA says this applies to reflective plans from 1 April 2021. Whatever else you cover in your plan, make sure an ethics reflection is part of it.

The reflective learning plan and sampling

You keep your reflective learning plan for three calendar years and submit it only if you are selected. SAICA selects a random sample of members and associates each year. You do not need to keep or submit proof of attending individual events, so the plan is the evidence.

Tax practitioners

If you are a registered tax practitioner, the SARS rule is different and is counted in hours: at least 18 hours each calendar year, made up of 10 on tax, 2 on ethics and 6 service-related, and all of them must be verifiable. SAICA says it must verify 20% of its tax practitioners' CPD records, so these members should keep certificates. Registered auditors must also meet the CPD rules of IRBA, the audit regulator.

Exemptions and career breaks

Members on a career break are not exempt from the policy. They get reduced requirements and must still make the declaration. Members aged 70 or over who are not professionally active need not declare, do CPD or keep a plan. Members of other bodies that have a reciprocity agreement with SAICA may follow that body's CPD, but they must still make the SAICA declaration.

Consequences

SAICA says late declarations or non-responsiveness are non-compliance with the SAICA By-laws, and those members are reported to Legal and Discipline. A dishonest declaration is treated as an ethics breach, so declare what is true and keep your plan to back it up.

What we could not confirm

SAICA lists a CPD Policy 2026, a summary of its changes and a notice of the 2026 annual declaration and monitoring process, but the documents are stored as PDFs that our reader could not open. We therefore cannot say what changed for 2026, what the declaration deadline is, or whether general members have a rolling period. We also could not confirm how non-practising or overseas members are treated. Please read the current CPD policy on the SAICA website before you rely on any detail here.

Frequently asked questions

How many CPD hours do SAICA members need?

SAICA sets no required number of hours or points for general members. The policy is output-based.

Do SAICA members have to make a CPD declaration?

Yes. All SAICA members and associates must complete an annual declaration on the Member Portal.

How many CPD hours do tax practitioners need?

At least 18 verifiable hours a calendar year under the SARS rule: 10 on tax, 2 on ethics and 6 service-related.

Do I have to submit my reflective learning plan?

Only if you are selected in the random annual sample. You keep it for three calendar years.

What happens if I declare late?

SAICA treats it as non-compliance with its By-laws and reports the member to Legal and Discipline.

Finding courses that count

Learnsignal publishes accounting, tax, audit, ethics and finance courses in its CPD and CPE library. Before you pay for any course, check the awarding body's own rules on what it accepts, and keep the certificate and the course details. For comparison with other bodies, see CPD for accountants and CPD for Chartered Accountants Ireland.

Source: SAICA CPD policy page, CPD FAQs and 2025 CPD annual declaration page (saica.org.za), checked October 2026.