ADP GRADUATE
CANDIDATES

Jayd Wasmuth

Graduation: 5 July 2025

I completed my undergraduate degree through Stellenbosch University and my post-graduate diploma through UNISA. In my free time I enjoy good food, relaxing at home and spending time with my loved ones. I love anime, food and animals. Looking ahead, I aspire to become an audit partner at my firm and to inspire my juniors to reach their full potential. My motivation to stay in auditing after completing my training contract was that I really enjoy auditing and working with different people, industries, entities etc.

There is never a dull moment in auditing, as there are always new challenges and I am constantly learning and gaining knowledge. I used to limit myself from a lack of self-belief. However, through a lot of prayer and the support of my directors, colleagues, friends and parents I was motivated to try my best. I decided to stop limiting myself and aim to go as far as I possibly could and the rest is history.

The program was eye-opening, as completing all the reports and forms made me realize how much experience and knowledge I do actually have. Also, where my strengths lie and where I should refresh or gain more knowledge and experience. To potential/other candidates, yes, it is a lot of hard work, but you have already come this far; believe in yourself, try your best, push forward and you will not regret the outcome. If you don't at least try, you will never know what you are capable of.

Elma Smal

Graduation: 20 March 2025

I completed my undergraduate degree at North West University and my CTA at UNISA. Outside of auditing I am a sport enthusiast, playing and watching/supporting. My career aspiration is to become an audit partner at a respected audit firm in the next few years. I also want to improve my technological skills, specialise in data analytics and help create a more efficient audit environment in the firm. My motivation to pursue a career in auditing and remain in the profession on completion of my training contract was because I love auditing. Each client is different, year on year, and I learn something from every engagement file. No audit is a dull audit. I like the challenge of applying my knowledge and seeing how the audit unfolds. It feels like building a puzzle. Piece by piece, until you see the big picture. The Audit Development Programme guided me to become the best auditor I can potentially be, through step-by-step considerations. Although it was hard work and long hours to complete, it showed me that applying my mind in my everyday work environment, was leading me to become a better auditor. The program forced me to take part in more technical conversations, which expanded my knowledge further. Through the programme, I have developed my communication skills, in conversation and in writing, to ensure the message I want to bring across is understood and leaves little room for assumptions/confusion. I have also learned valuable skills through reviewing work of others, which is a major part of my current and future expected roles. My ORA was always available for mentoring and discussing competencies that I found challenging. She always made time where needed and provided a good example of the RA I would like to become. She has a strong technical knowledge and has taken the time to upskill me to be a better version of myself, in the work environment. My message to other candidates considering joining the programme is that although the program seems like a long and tedious process, it's worth the sweat. If you love being in audit, there should be no stopping you reach the peak in auditing and being part of the elite members.

Litasha Naidoo

Graduation: 20 March 2025

I completed both my Bachelor in Accounting Sciences degree and Post graduate diploma in Applied accounting sciences (level 1 and 2) at the University of South Africa. During this time, I also completed my articles with SAICA. After qualifying as a CA(SA), I began my audit journey as an audit manager for the next few years where I implemented significant changes within the audit firm to improve efficiency, streamline processes, and enhance the quality of audits. Outside my professional life, I am deeply passionate about my family, especially my two boys and my husband. They are my greatest source of joy and inspiration. I also enjoy exploring and trying new types of food from different cultures and cuisine and have recently taken up Yoga. My future career aspirations are to one day open my own audit practice or build on an existing one where I can further influence strategic direction of our audits and contribute to shaping the future of the profession. I also aspire to mentor and guide younger auditors, helping them navigate their own journeys in the field. Ultimately, I aim to make a lasting impact on the industry through innovative and efficient audit practices. My motivation to pursue a career in auditing stemmed from my strong interest in financial systems and problem-solving. I was drawn to the dynamic nature of the profession, where every audit offers unique challenges and learning opportunities. Throughout my training contract, I gained invaluable experience and developed a deep understanding of how auditing plays a crucial role in ensuring transparency and accountability in businesses. The opportunity to continuously learn, grow professionally, and contribute to the success of my clients has kept me engaged and motivated to remain in the profession. As an audit manager, my favorite aspect of the role is training and mentoring new clerks. I take great satisfaction in supporting their professional development, guiding them throughout their contracts, and witnessing their growth. It is incredibly rewarding to see them leave our firm as confident Chartered Accountants, ready to make an impact in the business world. My experience with the Audit Development Programme (ADP) has been highly enriching. While it was a rigorous and demanding process, I found that it provided a comprehensive and structured learning environment that was critical in developing my technical knowledge and soft skills. The programme challenged me to think critically, adapt quickly, and continuously improve in all aspects of my professional role. To those considering or currently enrolled in the programme, I encourage you to embrace the journey with an open mind and a strong work ethic. While the programme may feel like a challenging commitment at times, it is an investment in your future. The skills, knowledge, and experiences gained will lay a strong foundation for your career. Stay focused, seek guidance when needed, and trust in the process — hard work always pays off!

Our focus is around the clarion call of integrity, public interest and audit quality

Learners

Do you want to protect the economic interest of the people of South Africa and that of international investors?

Student

A career as an Auditor might be just want you are looking for?

Trainee

So you are in the exciting world of articles, you are now putting the knowledge you have attained from your degrees into practice.

Do you want to protect the economic interest of the people of South Africa and that of international investors? Then a career as an auditor might be just want you are looking for. Apart from good salaries, job security and international job opportunities, a career as a registered auditor (RA) will grant you many opportunities to serve the economic interest of the people of South Africa and that of international investors.

742

Number of RCAs on the ADP

100

Number of RCAs that have completed the ADP

401

Number of female RCAs on the ADP

341

Number of male RCAs on the ADP

How to become an RA?

The first step in a career as an RA is choosing Pure Maths and English and passing these subjects very well. Remember that different universities have different entry requirements.

FAQs - IRBA Competency Framework

The IRBA Competency Framework outlines the essential skills, knowledge, and behaviors expected of professionals in the auditing field. It serves as a guide for both aspiring and practicing professionals to ensure they meet industry standards.

 

The IRBA Competency Framework applies to all individuals pursuing a career in auditing, including students, trainees, Registered Candidate Auditors and Registered Auditors. It aims to provide a clear pathway for career development and professional excellence.

 

The IRBA Competency Framework can be found within the IRBA accreditation model from page 77 of this document.

 

Is the IRBA Competency Framework undergoing any revisions?

FAQs - Accreditation and Monitoring

South African Institute of Chartered Accountants (SAICA)

Association of Chartered Certified Accountants (ACCA)

It means the professional body has successfully met the Independent Regulatory Board for Auditors (IRBA)’s accreditation standards.

 

The prospective accounting professional body needs to contact the IRBA Education and Transformation department on – eductrain@ibra.co.za

 

Once accredited, the body must continue to meet these standards through ongoing compliance, monitoring, and reporting.

Accreditation granted by IRBA remains valid for five years, during which the accredited body is subject to annual monitoring to ensure ongoing compliance with prescribed standards.

FAQs - ADP

No, you need to contact adpadmin@irba.co.za to reinstate your application, no additional payment is due.

Please ensure you update your firm and ORA details, if this has changed.

To apply for RPL you must stipulate this upon application and indicate how many months of RPL you would like remission for, up to a maximum of 12 months. This means you will need to spend a min of 6 months on the ADP program.

Your application form must be accompanied by a motivation letter as to why we should grant you the RPL. There is no template for this, however, should indicate how long you have been a manager/reviewer for, what clients and frameworks you have worked on and any other information to support your request.

Once you receive the welcome and registration email from the IRBA indicated that you have been successfully enrolled on the ADP, you may assume that your RPL HAS been granted.

(If you did not apply for RPL upon application for the ADP due to lack of knowledge on the topic, you can still apply for it after your application was approved, just contact adpadmin@irba.co.za, submit request and motivation letter, the ADP team will revert with feedback).

It does not. You will still need to submit (via the ADP LMS):

      • Initial Report – Progress Report 1.
      • Final Report – Progress Report 2.
      • RCA’s latest performance appraisal.
      • Professional curriculum vitae of the RCA.
      • A copy of the CPD hours undertaken during the ADP.
      • POE declaration form.

The PoE for RPL candidates will incorporate evidence from both the RPL period and the period spent on the ADP. The total hours must still equate 1500 hours or more.

For RPL candidates, the initial/final reports containing the RPL evidence must be submitted as soon as possible, as the ADP monitoring visit is triggered sooner for RPL candidates firms.

Yes. An ADP Monitoring visit is compulsory for all firms with candidates on the ADP.

This is a prerequisite to approval of the RCAs PoE.

Note: The firm may not be visited each time a new RCA registers on the ADP, depending on any prior firm ADP monitoring inspection outcomes.

It is important to note that the outcomes of the ADP monitoring visit are not a “pass” or “fail”. The outcome of the ADP monitoring visit is a low, medium or high monitoring intensity attributed to the firm based on demonstrated compliance with the relevant standards as assessed by the ADP Inspector.

The ADP Monitoring visit is developmental in nature.

The findings, along with robust recommendations, are reported to the firm. The IRBA expects that the firm will adequately address the findings accordingly. 

FAQs - ADP (Continued)

If you conducted your articles in an elective other than audit,  you are still eligible to register on the ADP if you are a CA, however, the ADP program duration is then 30 months achieving 2500 audit hours while you are at an audit firm. If post your CA qualification you were in an audit environment as an audit manager or similar, it is possible to still apply for RPL for consideration by the IRBA ADP Team. 

 

Yes, you can still apply for RPL for the experience you have had as a prior audit manager if you were also a CA then. However, you do need to be in audit environment to be on the ADP, RPL is allowed for maximum of 12 months of the program. The remaining 6 months still must be completed on the ADP in an audit environment. If you are in a quality department or similar and conduct quality reviews, we do consider and allow for this as well.

 

Depends on the ADP monitoring outcome in 2025. If the firm still has a valid ADP monitoring outcome, i.e., it has not expired, by the time the 2026 RCA submits a PoE to the IRBA, it will not trigger another monitoring inspection. If the ADP monitoring outcome has expired before the submission of the full PoE of the second candidate, then the  monitoring inspection will need to be redone.

Low Monitoring outcome – Valid for 36 months from the date of inspection

Medium Monitoring outcome – Valid for 18 months from the date of inspection

High Monitoring outcome – Valid for 6 months from the date of inspection.

The key is to understand the different objectives and scopes of the two processes. ADP monitoring focuses on whether the required quality standards have been adopted and implemented at a high level. It is a short, two-day review testing quality indicators relevant specifically for ADP purposes.

In contrast, Firm- or Engagement-level inspections conducted by the IRBA are far more extensive and typically span several weeks or even months. These inspections assess design, implementation and test operating effectiveness i.e., full compliance with the standards and regulations, in much greater depth.

Because of this, positive ADP monitoring results cannot be relied upon as an indicator of broader inspection outcomes.

While the ADP monitoring can place some reliance on the results of a comprehensive Firm-level inspection for ADP purposes, the reverse is not true.

Firms may therefore meet the ADP’s requirements (allowing the RCA to progress and complete the ADP successfully), while still receiving additional findings during IRBA inspections due to the more detailed and rigorous nature of those reviews.

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