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ICAZ TRAINEE ACCOUNTANT HANDBOOK

Compiled by

ICAZ TRAINEE ACCOUNTANT

HANDBOOK

2016 - 2017

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© 2017 CAA ALL RIGHTS RESERVED. No part of this work covered by the copyright herein may be reproduced, transmitted, stored or used in any form or by any means graphic, electronic, or mechanical including but not limited to photocopying, recording, scanning, digitalising, taping, web distribution, information networks, or information storage and retrieval system. Acknowledgments: SAICA – ICAZ Training model is based on a model developed by the South Africa Institute of Chartered Accountants. Graeme O’Riley – Assessor training material upon which this training handbook is based on was primarily provided and handed over to ICAZ by Graeme O’Riley of National School of Accounting South Africa. Chartered Accountants Academy – Chartered Accountants Academy (CAA) has compiled this book on behalf of ICAZ. CAA provides Technical Advisory services to ICAZ

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Contents

1. Introduction ................................................................................................................................................ 4

2. ICAZ CA Training Program .................................................................................................................... 5

3. ICAZ Training Regulations ................................................................................................................... 10

4. The CA Training Programme .............................................................................................................. 25

5. The Principles Of ssessment ................................................................................................................ 34

6. Plan and Prepare for Assessment ...................................................................................................... 42

7. Conducting an Assessment ................................................................................................................... 51

8. Development ............................................................................................................................................. 58

9. The Assessment Process ........................................................................................................................ 59

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1. Introduction

Congratulations on embarking on the journey to become a Chartered

Accountant. The Journey to become a chartered Accountant is not easy

as but is worthy it in the end. Chartered Accountants are shaping the

business world as they take on different roles as auditors, accountants,

business leaders, public office bearers and even politicians.

Choose to make a difference as you engage on this path and leave a

lasting legacy in the profession, in business and in the nation.

Remember your decision today will impact generations to come.

The current ICAZ educational qualification framework is based on three cornerstones:

Outcomes-based education,

Learner-centred education, and

The integration of education and

training.

This manual has been designed to

introduce the trainee into the ICAZ

assessment process and also orients

the trainee on the requirements of

articled accountants. Assessment can

be defined as the process whereby

evidence is gathered about a specific

trainee (a learner) seeking to become a chartered accountant. Evidence about a trainee’s

competence is assessed by a registered assessor, against pre-determined outcomes (as prescribed

by ICAZ) in order to determine whether the trainee’s training contract can be signed off and the

trainee certified as a CA(Z), having met all the requirements for the designation, which include

success in the independent qualifying examination.

In this context then, assessment can be defined as the

process whereby evidence is gathered about a specific trainee (a learner) seeking to become a chartered

accountant

Elles Mukunyadze CA(Z)

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2. ICAZ CA Training Program

Expected Outcomes

At the end of this chapter you should undershand:

Qualification Structure

Principles for success in articles

ICAZ Structures supporting training

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Becoming a CA

Professional Training In order to qualify as a Chartered Accountant (CA) you need to complete a minimum of three

years of on the job training (Articles of Clerkship)

ICAZ also allows an alternate route where trainees can do five years of articles straight from A

‘level.

Although time for training is set – the training itself is competence based thus you need to have

satisfied certain competences before your training is approved

Training can be TIPP (Training Inside Public Practice) or TOPP (Training Outside Public Practice)

accredited training offices

TIPP training takes place in auditing professional firms whilst TOPP accommodates any company

that meet the criteria from Public sector, commerce and industry to Non-governmental

organization.

CA(Z)

Professional Training

TIPP

TOPPProfessional

Examinations

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ICAZ Professional Education

Level Detailed Description A ‘Level Trainees can enter via the A ‘Level route although they will then be

required to complete their accounting degree first. Accounting Degree/Professional Qualifications

For entry into CTA students need to be a holder of an Accounting Degree from a recognised University. Students with non-accounting degrees are required to do a bridging course before they can enrol into CTA. CTA service providers include : Chartered Accountants Academy (CAA) which offers a full time and part time class in Harare and Bulawayo UNISA which offers a distance class.

Initial Test of Competence (ITC)

ITC is the first professional exam and has January and June sitting during the year. Students who are admitted into ITC have 3 years to complete the program. If a student fails to complete ITC within 3 years they will be required to redo their CTA. CAA offers the preparatory course for the ITC

Assessment of Professional Competence

APC is the final assessment exam and is written in November each year. In order to qualify to write the APC, students have to undergo the preparatory course which is run by Accounting Professional Training (APT) in collaboration with CAA from April to October.

Certificate in Theory of Accounting

CTA Fulltime (1

year)

Initial Test of

Competence

CTA Part time (2 years)

Accounting Degree/ other qualifications

Assessment of

Professional Competence

A Level Entry

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Important Principles for Success in articles

Principle Description

Ownership of

Career

Development

In order to minimize unnecessary disruptions and delays in your

training, as a trainee you should take ownership of your own career

development. Do not wait for your manager/supervisor to remind

your to fill the necessary assessment documents and to sign you off

on necessary competencies.

Manage

Upwards

In most instances your managers/supervisors are so busy and they

will not complete your assessment documents in time. Learn to

manage upwards to ensure that you get them to assess your timely

so as to get discharge timeously.

Work and

Studies Balance

To qualify as a CA you need both practical experience and exams to

be completed successfully. Do no overdo one at the expense of the

other.

Big Picture View The training office can become very political. Its important that you

understand that the primary reason you are training is to become a

CA. Do not get bogged down in office politics and other less

important interactions that jeopardize your chances of becoming a

CA.

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ICAZ Structures Supporting the Learner

Education Committee

•Accredits and monitors education service providers

•Accredits and monitors training offices and assessors

ICAZ Exam Board

•Sets the ICAZ ITC Examination

•Sets the ICAZ APC Examinations

•(ICAZ examinations are localized from SAICA)

ICAZ Service Providers

•Chartered Accountants Academy (CTA, ITC & APC)

•Accounting Professional Training (In collaboration with CAA provides APC course)

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3. ICAZ Training Regulations

Expected Outcomes

At the end of this chapter you should be able to:

Understand the background to assessment

Understand the duties and responsibilities of Trainees and Training officers

Explain and employ the Academic Progress rule

ICAZ’s Training Programme

ICAZ’s philosophy on training

CA Prescribed Competencies

Understand the difference between ‘Basic’ and ‘Advanced’

Framework of an Assessment policy document

Background to Assessment

What does the assessment of a trainee accountant involve?

Before we go in to the detail, it is important to understand at a high level how the assessment of an

ICAZ trainee accountant works. It is also important to be reminded of the context within which this

assessment takes place, namely within an ICAZ Training Contract.

The assessment of ICAZ trainees requires that every trainee, by the end of their training contract,

demonstrates their satisfactory competence in the

performance of a wide range of tasks specified by ICAZ as

being the minimum requirement to enter into the

Chartered Accountancy profession.

Broadly speaking, assessment takes place within 6-month

time blocks. Within each 6 month block, a trainee will

complete numerous assignments that they have been

allocated and will receive feedback on how well they did in these assignments (how competent

were they at performing these tasks). At the end of every 6 month period, the feedback received

about the trainee’s performance / competence during the preceding 6 months will be evaluated

and considered as to its sufficiency in terms of meeting final competence levels. This will then be

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used to highlight aspects of the trainee’s development that require focus in order for them to be

able to meet the final competency requirements by the end of their training contract.

First

year of

contract

First 6

months

of

contract

Trainee performs assignments contributing

evidence towards their competence at performing

the pre-determined tasks specified by ICAZ.

Trainees receive feedback on these tasks – they

are rated as to the level of their demonstrated

competence.

Recorded on a TSR

& PSR

End Trainee’s progress against final competence

requirements is evaluated

Recorded on an

ANA

Second

6

months

of

contract






competence.

Recorded on a TSR

& PSR



Recorded on an

ANA

Second

year of

contract

Third 6

months

of

contract






competence.

Recorded on a TSR

& PSR



Recorded on an

ANA

Fourth

6

months

of

contract






competence.

Recorded on a TSR

& PSR



Recorded on an

ANA

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Final

year of

contract

Fifth 6

months

of

contract






competence.

Recorded on a TSR

& PSR



Recorded on an

ANA

Final 6

months

of

contract






competence.

Recorded on a TSR

& PSR



Recorded on an

ANA

It is important to note that each trainee is allocated an assessor at the onset of the training contract

and one of the primary roles of the assessor includes taking responsibility for the following:

Reviewing, and agreeing, with the 6 monthly evaluations of the trainee’s competence at

that point in time, based on the accumulated evidence presented to date through the

relevant task related feedbacks received by the trainee up to that point.

Reviewing, and being satisfied with, the adequacy of the formulation of any plans to

address identified shortfalls in the trainee’s demonstrated competence to date at the 6

monthly evaluations of their competence.

Ensuring that the assessment process being followed by each trainee is credible.

The Goal of Accounting Education and Training - ICAZ Philosophy

The goal of accounting education and training must be to produce competent professional

accountants who make a positive contribution to the profession and society in which they work

during their lifetimes. The maintenance of professional competence in the face of the increasing

changes they encounter makes it imperative that accountants develop and maintain an attitude of

learning to learn. The education and training of professional accountants must provide a

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foundation of knowledge, skills and professional values that enable them to continue to learn and

adapt to change throughout their professional lives.

Such a foundation for life-long learning can only be achieved if it is grounded in the knowledge,

skills and professional values essential to professional competency.

Professional competency can be summarised as

follows:

Knowledge and understanding of academic

disciplines, which entails the process of

learning and acquisition of

knowledge. Within the accountancy field this

encompasses general knowledge,

organisational and business knowledge, information technology knowledge and accounting

and accounting-related knowledge.

Skills to enable the professional accountant to make successful use of the knowledge gained

through education. Skills are not usually acquired from specific courses devoted to them but are

derived from the education and training programme as a whole. The individual must acquire

intellectual, interpersonal as well as communication skills.

Professional values entail the development of a framework to ensure that Chartered Accountants

exercise good judgement and act in an ethical manner that is in the best interests of society and the

profession.

The objective of the education and training of prospective CAs is to ensure that they acquire the

characteristics essential to membership of a profession. ICAZ has defined these characteristics as

follows:

Members must demonstrate the capability to identify and solve problems in unfamiliar

and changing situations, to think logically, to reason and to analyse critically;

Members must acquire an understanding of the impact of economic, demographic,

market, and technological forces on certain situations, so as to be able to assess them

critically;

Members have an obligation to put the interests of the public before their own, and

exercise their skills in an independent and objective manner; and

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Members have an obligation to

abide by a self-imposed code of conduct and professional ethics, and to identify and

respond to ethical and moral issues by means of a values-based reasoning system

The Role of Training and Experience

IFAC defines training to include workplace-based activities for developing an individual’s

competence to perform tasks relevant to the role of a professional accountant.

Training may be undertaken while performing

actual tasks (on-the-job training) or indirectly

through instruction or workplace simulation

(off-the-job training). In both cases training is

conducted within the context of the workplace,

with reference to the specific roles or tasks

performed by professional accountants. As

such, it can include any activity purposefully

designed to improve the ability of an individual to fulfill the practical experience requirements for

qualification as a chartered accountant.

Workplace training and experience must complement the formal education programme and should

form a basis for career development.

It is in the interests of all concerned - the trainee, the training officer and the profession - that the

period of training should be used effectively, with the trainee gaining breadth and diversity of

experience at progressive levels of responsibility.

A requirement for a successful workplace training and experience programme is therefore that it

must provide practical experience and training that complement the education programme

through the integrated application of the prescribed technical body of knowledge, skills and

professional values.

Duties of the training officer and the trainee accountant

Duties of the training officer

To give the trainee accountant every reasonable opportunity to obtain sufficient

exposure to the prescribed competencies, as defined by ICAZ from time to time, to enable

him to apply his knowledge in a variety of relevant situations;

IFAC defines training to include

workplace-based activities for

developing an individual’s

competence to perform tasks

relevant to the role of a

professional accountant.

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To train the trainee accountant in the standards of professionalism and ethics, which are

expected of chartered accountants and registered auditors;

The training officer will comply with his/her duties in terms of all applicable legislature,

including

Labour Act (Chapter 28:01)

Zimbabwe National Occupational Safety and Health Policy

NSSA Act (Chapter 17:04)

Manpower Planning and Development Act (Chapter 28:02)

The training officer must provide the appropriate facilities to train the trainee

accountant;

The training officer must provide the trainee accountant with adequate supervision;

The training officer must conduct on the job assessment, or cause it to be conducted;

The training officer must keep up to date records of training and periodically discuss the

trainee accountant’s progress with him/her;

The training officer must advise the trainee accountant of:

the terms and conditions of his/her employment contract

the training office policies and procedures

the training officer must apply the same discipline, grievance and dispute resolution

procedures to the trainee accountant as to any other employee;

the trainee accountant must be employed in the office of the firm that has been

accredited by ICAZ, as a registered training office;

the training officer must fulfil the obligations imposed on him/her by ICAZ, pertaining to

the training of a trainee accountant;

the training office must bear the cost of fees payable to ICAZ in terms of the training

contract;

the training officer must inform ICAZ in writing of circumstances where, in the opinion

of the training officer the trainee accountant has conducted himself/herself in a manner

that may constitute improper conduct as defined in the Regulations or in the disciplinary

rules, code of conduct or by-laws prescribed by ICAZ and PAAB from time to time;

the training officer must make available to ICAZ all documents regarding the alleged

improper conduct of the trainee accountant, including the record of any disciplinary

procedures in the training office in which the trainee may have been involved.

Duties of the trainee accountant

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To diligently serve the training office in the profession of a chartered accountant and

registered auditor;

To diligently pursue his studies in the theory

and practice of the profession of a chartered

accountant and registered auditor and that he

will notify the training officer immediately

he/she ceases to be registered for a course

that would lead to the eventual award of a

Certificate in the Theory of Accountancy or equivalent;

During the currency of his training contract, to not engage in any other business or

occupation the express written authority of the training officer;

To at all times keep the affairs of the training office and its clients confidential and not

breach any codes of professional conduct, disciplinary rules or by-laws that apply to the

profession of a chartered accountant and, if applicable, a registered auditor;

To comply with any training office policies and procedures;

To complete any timesheets and/or other assessment forms supplied by the training

officer to record training experience;

To agree that the training officer will be entitled, and is authorized to, disclose to ICAZ

any circumstances which in the opinion of the training officer may constitute improper

conduct on the part of the trainee accountant. To further agree to the training officer

making available to ICAZ all information regarding disciplinary procedures in the

training office in which the trainee may have been involved, including the record of these

procedures; and

Prior to leaving the training office and within 30 days of completion of the duration of the training

contract, to apply for the training contract to be discharged.

Training office responsibility framework

The training office is required to have a formally documented policy in which the responsibilities

of the training officer and the trainee accountants are set out and training procedures applicable to

the particular office, such as reporting lines and the responsibilities of supervisors are described.

As a minimum;

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The training officer must ensure that each trainee is supervised by appropriately experienced

persons who understand their responsibility towards developing the technical and professional

competence and ethical and professional values of the trainees assigned to them.

Responsibilities of the training office

The training office must be a registered legal entity, where applicable

The training office must be tax compliant

The training office must have an Employment Equity plan, where applicable

The training office must comply with Occupational Health and Safety Regulations

When the office chooses to deliver the “Auditing and Assurance elective” the training office must

be registered with the PAAB

The training office must comply with the Labour Act

The premises of the training office must be professional in appearance

The training office must have processes in place to formally record trainees’ – learning

achievements (i.e. the skills/ competencies achieved by the trainee);

academic achievement; and work performance

The training office must provide sufficient and appropriate information technology to enable the

trainee to meet ICAZ’s training requirements in respect of exposure to IT, including, where

applicable, computerised audit, financial, data processing, word processing and spreadsheet

applications

Sufficient numbers of appropriately qualified and experienced staff members must be available in

the training office to supervise and guide the trainee accountants and to ensure that each trainee

receives sufficient individual attention to acquire the prescribed technical and professional skills

The training office must have adequate administrative

resources to ensure the efficient and effective

administration of the trainees’ training programme and

training contracts, including the timeous lodgement of

fees and documents with ICAZ

The training office must be a going concern

The training office must allocate sufficient resources

(including financial resources) for purposes of training

and development (i.e. salaries, training costs, assessment

costs and other development costs)

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The training office must have a system of

record keeping that will indicate the

time spent by trainees on tasks and the

work performed in respect of these

tasks

The training office must be able to

provide non-repetitive experience of the

necessary range and depth in the

prescribed technical and professional skills

Practical, on-the-job experience must constitute the most significant portion of the trainee’s

learning experience. Simulations and formal training courses may not constitute more than 30% of

the total learning experience

The training office must have a system to –

identify training and/or experience needs in individual trainee accountants; and

plan how trainees will gain this experience

The training office must provide a formal induction programme

The training office must provide for a formal, documented mechanism by means of which trainees

can receive feedback from their supervisors regularly, and at least after completion of each

significant assignment, or at least every two months. The feedback must indicate the nature of the

competence developed and the level of competence achieved by the trainee

The training office must ensure that provision is made for effective communication between

trainees and the training officer to allow concerns to be raised and addressed in an appropriate

manner

Responsibilities of the training officer

The training officer must be a CA(Z) and, in the case of TIPP, be registered with the PAAB

as an RPA

The training officer must either be a partner or a director in the training office or a sole

practitioner

The training officer must be based at the physical location of the training office on a full-

time basis

The training officer must have sufficient relevant experience to fulfil the role as a training

officer

The training officer must be registered with ICAZ as an assessor

The training office must have a system of

record keeping that will indicate the time

spent by trainees on tasks and the work

performed in respect of these tasks

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The training officer must ensure that the trainee develops an awareness of the

importance of remaining technically competent throughout professional life. Trainees

must therefore be required to apply the relevant legislation and generally accepted

accounting and auditing standards

The training officer

must ensure that each

trainee is supervised by

appropriately

experienced persons who

understand their

responsibility towards

developing the technical

and professional

competence and ethical and professional values of the trainees assigned to them

The training officer must ensure that each trainee is exposed to the ethical and moral

dimensions of the profession. This includes, but is not limited to, ensuring that each

trainee has been exposed to and is familiar with, as a minimum, ICAZ’s By-laws and Code

of Conduct and the PAAB Code of Conduct.

Responsibilities of supervisors

Supervisors are defined as individuals who supervise trainee accountants and could include:

Partners

Managers

Audit Supervisors

Audit Seniors

Trainee accountants

Supervisors have four key responsibilities in terms of the

supervision of trainee accountants:

The development of trainee’s technical skills;

The development of trainee’s professional skills;

The development of trainee’s ethical values; and

The development of trainee’s professional values and behaviour.

Competence measurement – trainee accountants

The training officer must ensure that the trainee

develops an awareness of the importance of

remaining technically competent throughout

professional life. Trainees must therefore be

required to apply the relevant legislation and

generally accepted accounting and auditing

standards

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Objectives of the assessment of the

trainee accountant

Assessment has the following key objectives, which clearly illustrate that assessment is a process

and not simply an end goal:

To describe to the training officer and trainee accountant the exact competencies that

must be demonstrated by each trainee accountant as a prerequisite to signing off the

training contract;

To present a map that the training officer and

trainee accountant can follow throughout the

training contract term, and which sets out the

different levels of technical and professional

skills that have be demonstrated at different

stages of the training contract term;

To assess the competencies achieved by the

trainee accountant at each stage of the training

contract; and

To enable the training officer to present to ICAZ a summary of the competence achieved

by each trainee accountant.

In essence the development and assessment process will ensure that all technical and professional

skills have been identified and addressed;

each trainee accountant has received the required level and quality of training and practical

exposure; and each trainee accountant has demonstrated competence in each of the skills at the

prescribed level.

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Academic Progress

A trainee accountant has a responsibility to ensure that, where applicable, he/she meets the

requirements of the Academic Progress Rule.

“academic progress” means the satisfactory

completion of all or sufficient subjects to enable

a trainee accountant to make one further year

of progress towards the completion of an

accredited undergraduate or accredited

bridging programme (the trainee accountant

must thus progress one year closer to

qualifying for registration for the CTA or

equivalent). The trainee accountant must achieve at least one year of academic progress during any

two calendar years. This progress is measured by passing the examinations of the accredited

education institution

Guideline for the application of the academic progress rule

The training office serves as the practical training ground for prospective CAs. Many of these

prospective CAs are still completing their studies while working for the training office. Not

passing these examinations creates several problems for both the trainee accountant and the

training office, including, inter alia, the following:

It limits the degree of responsibility that a trainee accountant can assume during his training

contract.

Trainee accountants cannot become CAs(Z) if they do not pass their examinations and obtain the

required qualifications.

Providing time off for trainee accountants to study for and write tests and examinations is costly

for the training office.

Trainee accountants are not able to focus fully on the development of their practical competencies

if they also have to study for and pass examinations.

Trainee accountants are therefore expected to demonstrate a commitment to their studies

through the achievement of sufficient academic progress, in the form of adhering to the academic

progress rule.

These guidelines are issued to assist training officers and trainees in determining what

constitutes “sufficient academic progress” and to provide guidance on procedures that should be

followed where sufficient academic progress is not achieved.

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Regulation 22.2 of these Regulations

contains the following statements pertaining to the cancellation of a training contact on the basis

of insufficient academic progress:

Should the trainee accountant make insufficient academic progress in a course that will eventually

lead to an accredited undergraduate or bridging programme the training officer must within 30 days

of receiving the trainee accountant’s results, issue a written notification to the trainee accountant.

The notification must inform the trainee accountant that, should he fail the academic year again in

the following year of his training contract, Regulation 22.2 will be applied. The notification must also

outline the options under Regulation 22.2.2 and be signed by the training officer and the trainee

accountant. Failure by the training officer to issue the notification does not negate any of the

provisions of this section of the Regulations.

If the trainee accountant fails an academic year for second time, the training officer must either –

cancel the training contract; OR

extend the training contract by six months; OR

allow the trainee accountant to continue under training contract for one further academic year (a

discretionary year). However, should the trainee accountant still be in contravention of the academic

progress rule at the end of the discretionary year, the training officer must cancel the training

contract, provided that such cancellation does not take place within six months from the end of the

training contract, in which case the training contract may be discharged, subject to Regulation 24.

The training officer must inform the trainee accountant in writing of which option outlined in

Regulation 22.2.2 has been applied, as well as the reasons for its application.

Definition of academic progress

Academic progress is defined in Regulation 3 as “the satisfactory completion of all or sufficient

subjects to enable a trainee accountant to make one further year of academic progress towards

the completion of an accredited undergraduate or bridging programme (the trainee accountant

must thus progress one year closer to gaining admission to the CTA or equivalent). The trainee

accountant must achieve at least one year of academic progress during any two calendar years.

This progress is measured by passing of the examinations of the accredited education institution”.

The CTA or equivalent, the ITC and the APC are specifically excluded from this definition.

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Academic progress is measured by a trainee

accountant’s passing of the examination(s) of

the education institution for which he is

currently registered, and cannot be achieved

merely by transferring to another education

institution.

Practical application of the rule

Trainee accountants studying at an undergraduate level are often unable to complete the

equivalent of a full academic year during one calendar year and will therefore generally not make

sufficient academic progress after one year. They, in most cases require at least two years to make

sufficient academic progress.

Assuming that the trainee accountant registers with an education institution for first-year

modules during the first year of his training contract, this trainee accountant must, as a minimum,

achieve the following in order to comply with the academic progress rule:

At the end of the second year of his contract, he must have passed ALL his first-year modules as

prescribed by the relevant university. If he fails to meet this requirement, he will have made

insufficient academic progress and the training officer will need to consider his options in terms

of regulation 22.2.2. These options include:

Cancelling the trainee accountant’s contract; OR

Extending the contract by six months; OR

Allowing the trainee accountant to continue with the third year of his training contract (a

“discretionary year”) during which he will attempt to pass any remaining first-year modules.

Should the trainee accountant not have passed all his first-year modules at the end of the

discretionary year, the training officer MUST cancel the training contract, provided that such

cancellation does not take place during the last six months of the training contract. There is also

no option to extend the contract further at this point.

At the end of the fourth year of the trainee accountant’s contract, he must have passed ALL his

second-year modules. (This means that if a trainee accountant had completed his first academic

year during the discretionary year, he must pass ALL his second-year courses during the fifth year

of his contract). If he fails to meet this requirement, the training officer again has the three

options:

Cancelling the trainee accountant’s contract; OR

Extending the contract by six months; OR

The trainee accountant

must achieve at least

one year of academic

progress during any

two calendar years.

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Allowing the trainee accountant to

continue with the fifth year of his training contract while completing the remainder of his second-

year modules. Should the trainee accountant fail to pass these credits by the end of the

discretionary year, the training officer MUST cancel the contract provided that such cancellation

does not take place within six months from the end of the training contract. If the latter is the case,

the training contract may be discharged.

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4. The CA Training Programme

Expected Outcomes

At the end of this chapter you should be able to:

Reasons for the development of the Training Programme

Fundamental principles

How the Training Programme was developed

The structure of the Training Programme

Application and implementation of the Training Programme

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BACKGROUND

The Institute of Chartered

Accountants of Zimbabwe (ICAZ),

Zimbabwe’s pre-eminent

accountancy body, is widely

recognised as one of the world’s

leading accounting institutes.

The CA(Z) qualification is

generally accepted as the top

professional accountancy

designation. The reputation of the

CA(Z) is excellent beyond the

borders of Zimbabwe and ranks

with the most highly regarded worldwide.

ICAZ’s objective is to retain and cement the pre-eminence of its qualification through the

entrenchment of ‘leadership’ as one of the fundamental attributes of a CA(Z). A CA(Z) is a leader

with a very specific background in professional accountancy.

The qualification programme for the CA(Z) designation comprises education, training and

assessment components, which each contribute to the standard and status of the CA(Z)

qualification.

The goal of accounting education, training and

assessment is to produce competent professional

accountants who make a positive contribution to

the profession and society in which they work

during their lifetimes.

The education, training and assessment process

must provide a foundation of knowledge, skills

and professional values that enable CAs(Z) to

continue to learn and adapt to change throughout

their professional lives.

Development of the training programme

In order to ensure that the CA(Z) qualification retains its status and credibility, ICAZ has to fulfil the following responsibilities in relation to the CA Training Programme: • Ensure that prospective Chartered Accountants in

Zimbabwe receive a well-rounded training • Ensure that the required competence is obtained

through the application of theoretical knowledge to practical skills under the direction and supervision of experienced, qualified members

• Ensure that prospective Chartered Accountants in Zimbabwe have an appreciation of the contemporary business environment and are equipped with the skills required to perform a wide variety of roles and activities.

The Training Programme is essential to the maintenance of the status of the CA(Z) qualification because it - provides trainees with an

opportunity to integrate and apply their theoretical (academic) knowledge in a practical, real-life environment, and

creates a platform for trainees to develop a base of technical and professional skills, from which they can build the professional development required for their future careers as CAs(Z).

27


We are living in an era defined by global competition, unbridled change, increasing business

complexity and ongoing technological advancements.

Through extensive consultation with ICAZ members, training officers and other stakeholders, it

became clear that the training programme would require changes to meet the demands of the

economy.

ICAZ is responsible for ensuring that the CA(Z) brand responds to the needs of the Zimbabwean

economy by ensuring that the chartered accountancy designation remains relevant and

sustainable, and that the profession continues to grow. Failure to keep the training programme

updated may compromise not only the international standing of the CA(Z) qualification, but could

impact on the status and standing of the qualification in the local economy.

Therefore, ICAZ determined that, in order to ensure the sustainability and relevance of the

designation, we had to have a training programme

that took the following environmental factors into

account:

The demands of globalisation and the need for

CAs(Z) to be able to function effectively on a global

stage;

The impact of information and communication

technologies on the work performed by CAs(Z);

The increased emphasis on corporate governance

and ethics, and the need for prospective CAs(Z) to

deal with governance issues and ethical dilemmas;

The international growth in the provision of non-attest services by the traditional audit firms.

ICAZ is responsible for ensuring that the CA(Z)

brand responds to the needs of the

Zimbabwean economy

by ensuring that the chartered accountancy

designation remains

relevant and sustainable, and that

the profession

continues to grow.

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Fundamental Principles

The development of the Training Programme was influenced and directed by a number of

fundamental guiding principles, which were determined by the Education and Training

Requirements Committees and approved by ICAZ’s Council.` ICAZ then made a decision to adopt

SAICAs models for developing Chartered Accountants. SAICA had gone through the process of

revamping its training model thus it became an ideal model to adopt.

Standards will be maintained

The training programme will remain rigorous and allow for the selection of people with high intellectual ability and the ability to apply themselves

Competencies are defined to deliver ONE CA

The training programme must, to the extent appropriate, comply with the requirements and processes of the PAAB

The minimum training contract period will continue to be three years

The training programme will include an increased focus on professional values, ethics and business acumen

Flexibility to allow for areas of focus in the training programme

Flexibility to allow for broad exposure to a

variety of areas

Emphasis on the professional skills

and accounting and external reporting

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How the training programme was developed

The Training Programme was developed based on a significant number of inputs.

THE

STRUCTURE

AND CONTENT OF TRAINING PROGRAMME

Competency framework

Focuses on those pre-qualification competencies

that will provide a foundation for the

acquisition of technical skills and leadership ability

after entry to the profession

Describes the professional competencies and

proficiency levels that a CA(Z) should demonstrate

at entry point to the

profession

Main features of the Training Programme

Training Programme

Global/Macro trends

Consultation with Members

External Research &

Reports

International comparison

PAAB Requirements

Competency Framework -

SAICA Benchmark

30


Content

The Training Programme comprises seven skills areas:

ALL trainees will be required to gain exposure and achieve competence in ALL the skills areas, but

to varying degrees of complexity. The depth and breadth of a trainee’s exposure will be determined

by the nature, industry and business model of the training office.

In order to accommodate the unique circumstances of each training office, whether in public

practice, commerce and industry or the public sector, a training office will be able to structure its

training programme to meet its needs, within the following parameters.

Pervasive skills: - Business Ethics

- Management and Leadership - Personal Attributes

- Information technology

Accounting and External Reporting

Strategy, Risk Management and

Governance

Management Decision-Making

and Control

Financial

Management

Auditing and

Assurance

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Structure

Trainees must gain ADVANCED EXPERIENCE

in these skills areas

RESIDUAL SKILLS

The balance of the prescribed skills

areas

ELECTIVE SKILLS

At least ONE of the prescribed skills

areas

COMPULSORY SKILLS

1. Accounting and external reporting

2. Pervasive professional skills

Trainees must gain BASIC EXPERIENCE in

these skills areas

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A Training Programme will therefore be

structured as follows:

33


The Training Programme provides each training office with the FLEXIBILITY AND FREEDOM to

structure its training programme to meet its business, training and succession planning needs. In

fact, an office may choose to offer more than one training programme

Application and implementation of the training programme

The Training Programme is applicable to all trainees. However, trainees who have a previously

cancelled contract, and who enter into a new contract with effect from 1 January 2012 will not be

subject to the Training Programme, subject to the training officer’s discretion in this regard.

Existing trainees, i.e. trainees who entered into training contracts before 1 January 2012, are

subject to the provisions of the TIPP or TOPP training programmes.

Requirements for the discharge of trainees

DISCHARGE REQUIREMENT TRAINING PROGRAMME

Prescribed competencies to be

achieved

The compulsory skills areas

At least one elective skills area

The residual skills areas

Successful completion of the prescribed or recognised

ethics programme

Core experience hours 6 000 hours (5-year contract)

4 800 hours (4-year contract)

3 600 hours (3-year contract)

Calendar term of the contract 60 months (5-year contract)

48 months (4-year contract)

36 months (3-year contract)

Academic requirement Successful completion of an accredited BCom degree

The implications of a change in a trainee’s elective

A trainee and training officer can, through mutual agreement, in the course of the Training

Programme, change the elective in a trainee’s training programme, or add an additional elective.

The minimum requirement for discharge of a training contract is that the trainee must have

achieved the required competencies in at least ONE elective.

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5. The Principles Of ssessment

Expected Outcomes

At the end of this chapter you should be able to

Understand outcomes-based methodologies

Explain the principles of assessment

Name and explain the role of the different stakeholders in the assessment process

Explain moderation requirements

Explain the principles and practices of RPL

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Introduction to the assessment process

Assessment Defined

ASSESSMENT is defined as the PROCESS whereby EVIDENCE is gathered about a specific TRAINEE

ACCOUNTANT (learner). This evidence is then evaluated by a registered ASSESSOR (usually the

training officer), against pre-determined OUTCOMES (as prescribed by ICAZ) in order to determine

the trainee’s COMPETENCE as a prerequisite for signing off the trainee’s training contract and the

trainee’s certification as a CA(SA).

The principles of assessment

These principles have been formulated on the basis of the principles laid down in the unit standard:

Conduct Outcomes-based Assessment.

Appropriateness: The method of assessment is suited to the performance being assessed.

Fairness: The method of assessment does not present any barriers to achievements which

are not related to the evidence.

Manageability: The methods used make for easily arranged, cost-effective assessments that

do not unduly interfere with learning.

Integration into work or learning: Evidence collection is integrated into the work or

learning process where this is appropriate and feasible.

Validity: The assessment focuses on the requirements laid down in the standard, i.e. the

assessment is fit for the purpose.

Direct: The activities in the assessment mirror the conditions of actual performance as

closely as possible.

Authentic: The assessor is satisfied that the work being assessed is attributable to the

person being assessed.

Sufficient: The evidence collected establishes that all criteria have been met and that

performance to the required standard can be repeated consistently.

Systematic: Planning and recording is sufficiently rigorous to ensure that assessment is

fair.

Open: Learners can contribute to the planning and accumulation of evidence. Assessment

candidates understand the assessment process and the criteria that apply.

Consistent: The same assessor would make the same judgement again in similar

circumstances. The judgement made is similar to the judgement that would be made by

other assessors.

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There are three phases in the assessment process:

ASSESSMENT

RPL (Recognition of prior

learning) FORMATIVE Assessment SUMMATIVE Assessment

Before the training

programme

During the training

programme

At the end of the training

programme

Leads to certification Developmental only and does

not lead to certification Leads to certification

Registered assessor required

Can be performed by a

facilitator that is not a

registered assessor

Registered assessor required

Accredited assessment

instrument required –

Interim Assessment

completed which would

record and assess ability

Practical examples (on the

job)

Recorded on the forms

applicable to the relevant type

of training office

Accredited assessment

instrument required – Final

Assessment

Objectives of the assessment of the trainee accountant

Assessment has the following key objectives, which clearly illustrate that assessment is a process

and not simply an end goal:

To describe to the training officer and trainee accountant the exact competencies that must be

demonstrated by each trainee accountant as a prerequisite to signing off the training contract;

To present a map that the training officer and trainee accountant can follow throughout the training

contract term, and which sets out the different levels of technical and professional skills that have

to be demonstrated at different stages of the training contract term;

To assess the competencies achieved by the trainee accountant at each stage of the training

contract; and

To enable the training officer to present to ICAZ a summary of the competence achieved by each

trainee accountant.

In essence the development and assessment process will ensure that all technical and professional

skills have been identified and addressed;

each trainee accountant has received the required level and quality of training and practical

exposure; and

37


each trainee accountant has demonstrated competence in each of the skills at the prescribed level.

Similarly, the outcomes set for the facilitator of this course are prescribed and must be

demonstrated by participants in order to become registered assessors.

In the standard assessment as a skill is broken down into three categories:

Essential embedded knowledge outcomes (THEORY),

Specific outcomes (DOING THINGS) and

Critical cross-field outcomes (BEHAVIOURS and ATTITUDES).

The stakeholders in the assessment process

There are generally five stakeholders in the assessment process:

The central role is played by the LEARNER – in this case, the trainee accountant.

Assessment may only be conducted by the ASSESSOR – a chartered accountant who is registered as

an assessor.

The assessor requires guidance and support from the assessment ADVISOR – in most cases this role

will be performed by the registered assessor as it is the individual with knowledge of the process

that is responsible to advise new assessors and other stakeholders. Various guidelines have been

developed by ICAZ’s Education Department, and sets out relevant aspects of the assessment

process.

The assessment process must be audited internally by the MODERATOR – the training office

monitoring and follow-up process incorporates the internal moderation of training offices.

The assessment and moderation process must be verified by the external VERIFIER – the continued

accreditation status of a training office is determined by ICAZ’s Education Department.

In addition to these generic stakeholders, the CA(Z) assessment process introduces the following

additional role-players:

Direct feedback on a trainee’s ability to perform a task or undertake an activity is provided by a

REVIEWER, who is often the trainee’s immediate senior (the one to whom they are accountable for

the outcome of the task assigned to them). The reviewer does not need to be a registered assessor.

The evaluation of the trainee’s progress through their training contract is undertaken by an

EVALUATOR (note: this role does not occur in TOPP). The evaluator does not need to be a

registered assessor and is most often, the trainee’s manager / mentor / partner. The role of the

evaluator is to discuss the status of the trainee’s demonstrated competence at 6 monthly intervals

38


with a view to identifying and resolving

gaps in their development. The work of an evaluator needs to be reviewed by a registered assessor.

The assessor

Learning is no longer a passive process, but something in which the learner is actively involved. As

such, the role of the assessor has changed from being a ‘gate-keeper’, who uses assessment to

prevent learners from developing further, to a supportive guide who has the success of the learner

at heart – and whose aim is to enable the learner to gain access to further learning.

When viewed against the background of the assessment process, this means that the assessor has

to –

become familiar with the

qualification and the

standards that he will be

assessing, in this case the

list of technical and

professional outcomes for

the ICAZ learnership;

plan and design the

assessment (or source appropriate assessment methods and instruments and modify

these if necessary), in this case formalise an assessment policy and assessment plan for

the training office;

collect evidence of the learner’s performance in accordance with the relevant principles

and policies, through the relevant ICAZ assessment instruments applicable to the

particular training environment;

evaluate and judge the evidence to ensure that it meets the criteria of the technical and

professional skills outcomes;

authenticate the evidence to ensure that the evidence is truly that of the trainee; and

make an assessment decision, for example that the learner is competent, or not yet

competent.

Once an assessment decision has been made, the assessor has to meet the following requirements:

Meet all documentation and recording requirements

Forward the results to the ICAZ Education Committee for certification

Comply with the ICAZ’s moderation requirements

Review the assessment process and implement changes where required.

the role of the assessor has changed

from being a ‘gate-keeper’, who

uses assessment to prevent learners

from developing further, to a

supportive guide who has the

success of the learner at heart

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Principles and practices of recognition of prior learning

Recognition of Prior Learning (RPL) is a process

whereby an individual’s prior learning can be formally

recognised in terms of registered qualifications and

unit standards, regardless of where and how the

learning was attained. RPL acknowledges that people

never stop learning, whether it takes place formally at

an education institution, or informally, for example in

a work situation.

There are four steps in the RPL process:

Identification of what a person knows and can do;

Matching the person’s knowledge, skills and experience to specific standards and the associated

assessment criteria of a qualification;

Assessing the capabilities against those standards; and

Crediting the person for skills, knowledge and experience built up through formal, informal and

non-formal learning that occurred in the past

In practice what this means is that a learner or an employee’s non-traditional or non-formal

experience and learning can be recognised. The ICAZ has developed a policy for the Recognition of

Prior Learning, where trainees enter the training contract with certain technical and professional

skills already in place.

Recognition of Prior Learning Policy

Definition

The Recognition of Prior Learning (RPL) is a mechanism for the recognition of the achievement of

one or more of the competencies prescribed by ICAZ, however obtained, and without the trainee

having to go through any further learning intervention in respect of those specific competencies.

Objective

RPL is a stepping stone to the further development of a trainee accountant and is intended to confer

a benefit to the trainee accountant in the form of a remission in the term of his/her training

contract.

40


Legislative context

RPL is a key principle of the Qualifications Framework. ICAZ, is required to facilitate the

implementation of RPL in order to open up access and entry into the accountancy profession and

thereby contribute to redressing the past imbalances in accountancy education and training.

The principles of the ICAZ RPL Policy are:

Compliance with the objectives of the ICAZ Qualifications;

International comparability;

A consistent approach to the granting of credit;

Allowing access to all individuals regardless of gender, race or disability; and

RPL credentialing is done after competence has been proven through an assessment

process.

Applying for RPL

A prospective trainee accountant who wishes to apply for RPL must first enter into a training

contract with a training office.

An RPL application to ICAZ must be made within 12 months after the trainee has entered into a

training contract.

For RPL remission based on previous service under a ICAZ registered training contract, ICAZ may

allow a remission of up to a maximum of the time served at the previous training office. A maximum

of 12 months’ remission may be granted for previous experience obtained outside of an ICAZ

training contract.

The training officer or another registered assessor must follow the assessment process prescribed

in paragraph 5 below, and if he is satisfied that there are skills and/or competencies that the trainee

accountant had already acquired, for which credit may be granted, the training officer and the

trainee accountant must complete and submit the following to ICAZ:

Process of Assessment for purposes of RPL

The training officer or other registered assessor must assess the trainee accountant. The trainee

accountant must submit to the training officer either a portfolio of evidence of his previous work

or any other relevant documentation in support of the application.

The training officer or another registered assessor must determine which competencies the trainee

accountant has achieved, and compare them to the competencies prescribed by ICAZ.

41


Credit may be granted in respect of any competency achieved by a trainee accountant that matches

a competency prescribed by ICAZ.

Based on the number of credits granted, the training officer must determine the length (in months)

of remission to be granted, subject to points noted above.

Education Committee’s discretionary powers

Education Committee reserves the right to investigate any RPL application submitted to ICAZ and

may in its sole and absolute discretion amend the RPL remission granted by the training officer.

42


6. Plan and Prepare for Assessment

Expected Outcomes

After this chapter you will be expected to understand:

Methods of assessment

Plan for all assessment requirements

Avoid unfair barriers to assessment

Discuss different assessment methods, their strengths and weaknesses

Prepare the learner for assessment

Explain the appeal process

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Planning for the assessment process in the training office

Implementing assessment

As a policy for the training office, the assessor should be to

draw up a plan indicating the stages at which trainees are most

likely to be exposed to and rated on the different technical and

professional skills they will be expected to demonstrate in the

normal course of their progress within a particular training

office.

This plan will assist in addressing the expectation of the

trainees as to when they are expected to acquire these skills

over the period of their training contract. This communication

should be made when introducing them to the assessment

process during their orientation session within the organisation. As an additional step, it may be

helpful to new trainees by giving them an idea of what levels they should be demonstrating by the

end of the within their first year of the contract for some of the technical and professional skills.

Methods of assessment

The assessment of trainee accountants typically makes use of the following methods of assessment:

On the job evaluation – a direct review of the work produced by the trainee in respect of a required

task.

Observation – direct observation of the trainee performing a task

Questioning – direct enquiry of the trainee regarding information about the completion of a task

Potential barriers to assessment

The training environment

44


Where the training office is unable to

provide practical application of

certain skills because of its

specific type of business or its

size, the training office will have

to find alternative opportunities

in which the trainee accountant

can demonstrate abilities in

specific areas. Where

simulation is used the training

office should ensure that it remains relevant and does not fall prey to the following problems:

Fragmentation – resulting in a lack of contextual understanding

Trivialisation – if simulated, it may not seem important

Context dependence – the link to practice should always be clear

Time and cost considerations

Penalising shortcuts – trainees should be assessed as if in a real-life situation and facilitators should

ensure that trainees take the situation seriously.

Time constraints

The training environment is always a challenging one in that tasks must be completed by a deadline

date and within a certain budget. There is no time to gently introduce trainee accountants to the

environment and to build their confidence and abilities over a long period. Trainee accountants

work under pressure from the start and it would be easy to ignore the necessity for documenting

trainees’ competence by means of the assessment process. However, should a trainee not have

documented evidence of competence in all the required areas at the required level of expertise by

the end of the training contract, that trainee’s training contract will not be signed off. Thus

assessors and personnel involved in training should not lose sight of that final goal of formal

training.

Attitude

The attitude of audit or line managers, seniors, partners or directors during the assessment process

will be crucial to its success. Previously qualified chartered accountants are in the position that

their training contracts have been signed off and they themselves had not been subjected to such a

detailed and documented assessment process as the one now in place. However, the integrity of

The attitude of audit or line

managers, seniors, partners or

directors during the

assessment process will be

crucial to its success.

45


the training office and training officer will be challenged if these new trainee accountants do not

have documented evidence of competence in all areas, and at the required levels, and particularly

if there is no evidence that the required assessment process was indeed followed.

Role players not fully understanding the assessment process

For assessment to be fair and consistent, it is critical that all role players share the same

understanding of the assessment process. Although assessment is ultimately subjective, it can, and

should, be undertaken within a framework that is understood by all - and within guidelines

provided by ICAZ. The application of the current rating scale is not consistently applied. ICAZ has

2 ‘tools’ which assist in the judgemental decisions being more consistent .

46


Guidance of the learner

The Outcomes-based education and training (“OBET”)

system differs fundamentally from previous knowledge

and inputs-based systems in the sense that the learner –

and thus the trainee accountant – and not the content or

the curriculum, is at the centre of the learning.

It is ICAZ requirement that assessors should take

cognisance of their role with regard to the trainee

accountant. The assessor should

inform the trainee about the requirements for

the qualification or unit standard;

support and guide the trainee in the collection of evidence; and

help the trainee to plan for the assessment.

Induction of the trainee accountant

A trainee accountant should attend a formal induction session within the first three months of being

appointed in the training office.

The induction session should also include clear direction to the trainee in terms of ethical and

professional behaviour expected of a future CA(Z) and documents that should be discussed, and

circulated (or made available) to the trainee in this regard are:

The ICAZ Code of Conduct;

The ICAZ By-Laws;

The ICAZ Training Manual;

The ICAZ Academic Progress Rule; and

The ICAZ Guidelines on the assessment process.

Policies and procedures within the training office

ICAZ requires every training officer to ensure that the training office has the following policies and

procedures in place for trainee accountants and other human resources as these are requirements

of ICAZ:

An assessment policy;

47


Human Resources Policies covering recruitment, selection, appointment, performance

management and termination;

Signed Letters of Appointment for all employees;

Compliance with the Occupational Health and Safety Legislation;

Compliance with the Basic Conditions of Employment Legislation; and

In this regard ICAZ has issued Guidelines on the assessment process as well as a Labour Legislation

Guideline that the training officer could refer to.

The aim of the appeals process is to ensure that trainees who feel aggrieved by an assessor’s

decision have a mechanism that they can use to voice their disagreement with the decision.

The scope of the appeals process is fairly wide, and it covers all disputes in terms of standards based

assessment. As all assessors and moderators for the accountancy field will be trained in terms of

the requirements of and be registered with ICAZ, they will have to adhere to the rules governing

the appeals process.

The appeals process that is based on skills development principles differs from the grievance

process generally found in organisations in the sense that the former only relates to the formal

assessment process, and specifically a learner who is aggrieved with the outcome of the assessment.

Any other complaints a learner may have that do not directly relate to the outcome of assessment,

would still be dealt with in terms of the grievance process.

It is the function of ICAZ to ensure that an appeals procedure is in place that deals specifically with

appeals against assessment decisions. ICAZ has indeed established an appeals process that allows

trainee accountants to appeal to ICAZ in the event that their training contract is extended or

terminated because of assessments that the trainee has not attained the required standard or level.

Appeals can be brought for the following reasons:

Unfair assessments;

Invalid assessments;

Unreliable assessments;

The assessor’s judgement, if the trainee considers that it was biased;

Inadequate expertise and experience of the assessor, if it influenced the assessment; and

Unethical practices.

The ICAZ appeals procedure is in line with SAICA and has been included for information purposes

in the pages that follow.

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Scope

The appeals procedure applies to all disputes in terms of the final (summative) assessment stage

of the training contract of a trainee accountant.

Implementation of this policy

ICAZ must ensure that all registered assessors and trainee accountants are aware of the appeals

policy.

The registered assessor must ensure that candidates who dispute assessment decisions are given

the opportunity to appeal. The moderator must ensure that the appeals process is followed.

Procedure for appeal

Stage one – initial discussion between the trainee and the assessor

The trainee accountant must, within three days of the assessment decision, discuss the reasons for

his appeal of the assessment decision with the assessor concerned.

The assessor must consider the reasons advanced by the trainee accountant and respond by:

Amending the trainee’s assessment record; OR

Furnishing the trainee with a clear explanation or a repeat explanation of the assessment decision

following a re-evaluation of the evidence.

This should take place within three working days of receiving the trainee’s appeal.

If the trainee accountant agrees with the outcome at this stage, the appeal will not proceed any

further.

If the trainee accountant does not agree with the outcome of his discussion with the assessor, the

appeal will proceed to Stage Two.

Stage two - conducting the appeal

The assessor must provide the moderator with the following documents within three working days

after the initial discussion between the trainee and the Assessor:

ICAZ Appeal Form, with Section 1 completed; and

Completed relevant ICAZ assessment forms

The moderator will consider the assessment decision by evaluating these documents.

The moderator must complete Section 2 of the ICAZ Appeal Form.

49


In the event that the moderator does not agree with the assessor’s assessment decision, he/she

must provide the trainee with an alternative assessor and a date for a second assessment, within

five working days of receiving the appeal.

Should the trainee remain unhappy with the second assessment decision, the appeal must proceed

to stage three.

Stage three

ICAZ will, within ten working days of receiving the appeal, convene a panel consisting of:

the original assessors

the moderator

another moderator from the relevant discipline.

The panel will consider the following documents:

ICAZ Appeal Form, with Sections 1 and 2 completed

Completed assessment documents

Completed Final Assessment (Training Record) Form

Any written comments from the moderator (e.g. background details)

The panel will complete Section 3 of the ICAZ appeal form and will inform the trainee of its decision

within five working days after having convened the panel.

Should the trainee remain unhappy with the panels decision, the appeal must proceed to stage four.

Stage four

The moderator will forward relevant details to the ICAZ Education Department and these should

include:

Trainee appeal form, appropriately completed, (including the reason for the decision of the

investigation panel)

Assessment record sheets

Written comments from the moderator (as supplied to stage three panel)

The external verifier will convene, within 10 working days of notification, a panel comprising of:

The ICAZ review specialist or the appropriate senior post holder

The original moderator

The original assessor

The candidate should be invited to attend with a representative if they wish.

The panel will reconsider the assessment evidence, led by the external verifier.

50


The panel must reach a

decision and inform the candidate of the result within 5 working days, in writing.

The decision of the panel is final.

If the trainee is still not satisfied with the outcome he/she has the right to appeal with assessment

decision with PAAB.

Administrating the appeal

Records of all appeals should be logged and made available as appropriate to:

all relevant parties to the dispute

ICAZ

Reviewing the appeal to ensure continuous improvement

update assessment result

regular assessment meeting

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7. Conducting an Assessment

Expected Outcomes

Collect sufficient evidence

Understand and be able to conduct the assessment process

Understand the process of making an assessment judgement

Understand the nature of evidence in the assessment process

Understand when development needs to be planned for

Conducting the Assessment

The following are the formal steps in the assessment process:

STEP 1: The assessor informs the learner about the requirements for the assessment.

STEP 2: The assessor reaches an agreement with the learner on how the evidence is to be

collected and presented.

STEP 3: The assessor explains the roles and responsibilities of the learner with regard to the

assessment.

STEP 4: The assessor conducts the assessment and collects the evidence. The assessor ensures

that the assessment is conducted in an appropriate and non-threatening environment. The

requirements of the tasks at hand should be appropriately and clearly communicated.

STEP 5: The assessor makes a judgement about the evidence against the criteria of the unit

standard/exit level outcomes.

STEP 6: The assessor provides feedback to the learner with regard to the assessment decision.

The evidence should be judged against the pre-determined assessment criteria only. Thus the

assessor must guard against the inclusion of superfluous information or evidence in the assessment

on the one hand and against ignoring the criteria because of pre-conceived ideas about the learner

on the other. On completion of the assessment the learner has to be informed about the process

and outcome and the credits achieved (if any).

In summative assessments, the learners should be clear on whether they are judged to be

competent (or not yet competent) and if not, should be given guidance on how to proceed further.

Formative assessments are developmental in nature – the learners must clearly understand their

strengths and/or weaknesses, on what needs to be improved and how to go about achieving it. All

learners following the same training programme will not necessarily reach competency at the same

52


time, a fact that assessors should bear in

mind and point out to learners at the start of the training period. Furthermore, some learners may

never be able to achieve the required level of competence. This should not only be explained to

learners, but they should also be advised on other possibilities (which may include changing to a

different training programme).

STEP 7: The assessor completes the administration according to the ICAZ requirements

The assessor has to record the results of the assessment in compliance with the requirements of

the provider institution and ICAZ. The records and assessment instruments and materials have to

be stored safely in case of appeals and for quality assurance purposes, such as moderation.

STEP 8: The assessor evaluates the process

The evaluation of the process could involve consulting the learner for feedback about the

assessment and how the process could be improved;

reviewing the entire process with other assessors;

making appropriate changes, which could include recommendations about changes to

the unit standard or qualification; and

using the assessment results to evaluate the training programme and strategies used.

STEP 9: Re-assessment and appeals

The assessment process has to have a built-in provision for re-assessment. If learners have to

undergo re-assessment, they should receive feedback on deficits to enable them to concentrate on

areas of weakness. Ideally, continuous formative assessments would minimise the need for

reassessment as the assessor and the learner agree on a summative assessment only when they

both feel that the learner is ready for it. Re-assessment should take place in the same situation or

context and under the same conditions as the initial assessment. A learner who is repeatedly

unsuccessful should be given guidance on other possible and more suitable learning avenues.

ICAZ has ensured that there is an appeals procedure in place, i.e. appeals against an assessment

decision. Learners should be secure in the knowledge that they can appeal against an unfair

assessment. It is the function of the provider to develop an appeals procedure in line with the

requirements of the ICAZ.

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THE REVIEWER

The reviewer must be directly involved with the

trainee during the performance of a particular task

by that trainee, and could be either

the facilitator of a learning intervention

(formal training course),

an audit senior,

a manager,

a partner, or

the training officer.

The reviewer is responsible for completion & rating of the specific task assessment completed by

the trainee, but does not have to be registered with ICAZ as an assessor.

The reviewer needs to be capable of considering the level of complexity of the task (or may need to

receive guidance in this aspect if they are unable to determine the levels themselves).

THE EVALUATOR

The evaluator must know and regularly work with the trainee, and could be either

a manager,

a partner, or


The evaluator is responsible for completion of the 6

monthly evaluation of a trainee’s competence

against final entry levels into the profession.

The same manager or partner may be

responsible for both task assessment (as a

“Reviewer”) as well performing the

assessment of overall competence to date (as the

“Evaluator”).

The evaluator does not have to be registered with ICAZ as an assessor.

Where the audit firm is structured as such that Evaluators are not directly involved with the trainee

on the job, special evaluation meetings must be convened where various managers, who have been

involved with trainees and their respective mentors meet to provide the Evaluator with accurate

information pertaining to the trainee regarding the context of the task assignments.

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THE ASSESSOR

The assessor is responsible for reviewing the 6-monthly evaluation and for signing off tasks that,

in their opinion, meet the final entry-level requirements to the profession.

The Assessor also assumes responsibility for ensuring that the assessment process is running

smoothly and that it is producing credible information and results.

The Assessor could be either

a manager,

a partner or director, or


The assessor must be a chartered accountant and must be registered with ICAZ as an assessor. This

means that they must have attended and successfully completed the Assessor Training Workshop.

THE TRAINING OFFICER

The training officer must meet the requirements for training officers as set out in ICAZ’s

accreditation criteria and must be registered with ICAZ as an assessor in terms of the applicable

requirements.

The training officer is responsible for implementing processes and procedures to ensure that the

development and assessment processes meet the requirements of ICAZ. This includes

requirements relating to the appointment of reviewers and evaluators.

Most importantly, the training officer is accountable to ICAZ for the training, development and

assessment of trainee accountants, and is responsible for signing off the Certificate of Completion.

Evidence and assessment judgements

In general, assessment in education and training is about collecting evidence of a learner’s work so

that judgements and decisions can be made about their achievements, or non-achievements.

The decisions may concern the learner:

Is the learner able to do a certain job?

What other learning does the learner need to achieve in order to be deemed qualified?

Or it may concern the training and experience programme:

What is the quality of the programme?

What improvements or changes are needed?

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Evidence can be defined as the proof produced by a learner that shows that he complies with the

requirements for being found competent. Evidence can come from a variety of sources. It is the

responsibility of the leaner with guidance from the assessor to ensure that enough (and the

appropriate) evidence has been collected to make an accurate judgement about a learner’s

competence. Even though the unit standards/qualifications/exit level outcomes indicate the scope,

context and level for the demonstration of outcomes to be achieved, the assessor has to check the

quality of evidence before making an assessment decision.

The assessment judgement in the ICAZ assessment process is made in terms of assessing a trainee’s

demonstrated degree of capability. In order to assist with the setting of development plans, it is

important to provide learners with a yardstick against which they can measure how their

demonstrated capability stacks up against what it should be.

ICAZ uses the following rating scale to measure demonstrated competence:

Rating level 1: Not capable of performing.

Rating level 2: Capable with frequent supervision / intervention

Rating level 3: Capable with limited / periodic supervision / intervention

Rating level 4: Capable without supervision / intervention

It is vital that these rating scales are fully understood and applied for assessment to be fair and

consistent.

To address the inconsistencies in the application of the rating scale when assessing tasks, ICAZ has

introduced 2 “tools”.

Tool 1: Greater clarity between the various assessment levels:

Technical skills

level 1

not able to perform the task

no matter how much input / assistance / supervision / intervention is provided

level 2

able to perform the task, but…

requires considerable input / assistance / supervision / intervention

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is generally not able to resolve

fundamental aspects of the task without significant assistance

would generally not be able to start the task if left on their own without supervision

level 3

able to perform the task, but…

requires limited input / assistance / supervision / intervention

is generally not able to resolve fundamental aspects of the task without some assistance

would generally be able to start the task but would generally not be able to complete it

satisfactorily if left on their own without supervision

level 4

able to perform the task

does not require input / assistance / supervision / intervention

is generally able to resolve fundamental aspects of the task without assistance

would generally be able to start the task and complete it without any fundamental errors

if left on their own without supervision

this does not imply that the trainee needs to complete the task in complete isolation - they may still

need to, and indeed would be able to, discuss aspects of the task with their senior but that would

likely be for purposes of confirmation / clarification only rather than to receive technical direction

as to what to do.

Tool 2: Assessment Ratings Decision Tree (Technical skills) – (Please download the decision

tree under downloads):

In addition to the above clarification guidelines, a Decision Tree has been developed to provide

further guidance / clarity on the application of the ICAZ ratings when assessing the ability of a

trainee accountant to satisfactorily complete required assessment criteria.

While the end objective of the assessment model is to evaluate competence, there are obviously

many issues that make this decision subjective (and therefore potentially unfair to the person being

assessed). This decision tree seeks to identify the main factors that influence an assessment of

competence and attempts to provide a more objective mechanism to assist role players in the

assessment process in achieving a more consistent (and therefore more fair) decision making

process with regard to assessment.

Decision trees should be made mandatory for use by both trainees and reviewers.

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The Professional skills rating scale:

For consistency, ICAZ uses the same rating scales to measure professional skills competencies as

are used for technical skills competencies. They are:

Rating level 1: Not capable of performing.

Rating level 2: Capable with frequent supervision / intervention

Rating level 3: Capable with limited / periodic supervision / intervention

Rating level 4: Capable without supervision / intervention

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8. Development

One of the cornerstones of the ICAZ assessment process is the regular 6 monthly identification of

any developmental needs so that plans can be put in place

to address these needs. The appropriate identification of

these needs is, therefore, important. Assessors (and

other role players) must understand what development

means.

The nature of ‘development’ in applying the term to the

ICAZ assessment process is that it is remedial. Typically

where development is highlighted as being required, specific (additional / out of the norm) action

needs to be taken to remedy the problem. The fact that a trainee is not yet at the levels of

competence required to enter the profession (level 4 advanced for Compulsory & Elective skills and

level 4 for the Residual skills) does not imply that development is automatically required.

The consideration of whether development is required or not needs to be seen in the context of

whether the trainee, at this point in time in their training contract, is demonstrating a level of

competence that is appropriate for that stage or is expected at this point, given their cumulative

exposure to the task being considered.

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9. The Assessment Process

Evidence of the trainee’s competence will be accumulated as the training contract progresses

through the use of regular task-based competence assessments. These assessments of competence

will then be transferred to the six-monthly ANA which will assist the evaluator (and assessor) in

determining the trainee’s current level of demonstrated competence against final exit level

requirements at that point in the training contract. This will in turn lead to the identification of any

developmental needs and in determining any corrective or remedial action that should result from

it. This is an important part in developing trainees’ competencies to a stage where they can be

assessed as competence against final exit level requirements.

Components of the ICAZ Assessment Process

The development and assessment process as prescribed by ICAZ makes use of the following

assessment instruments:

THE TECHNICAL SKILLS REVIEW (TSR)

THE PROFESSIONAL SKILLS REVIEW (PSR)

THE ASSESSMENT NEEDS ANALYSIS (ANA)

NOTE

It is important that documents are completed timeously if the ratings and feedback are to be

effective. For this reason the following time line is what ICAZ suggests for the completion of

documents:

Assignments completed

TSR completed or PSR entry made by trainee - within 2 weeks of assignment being completed

Reviewer completed the review and trainee signed off the document/entry within a reasonable

time period, thereafter.

Trainee agreement/disagreement with ratings given in TSR or PSR – agreement or resolution of

disagreement by both parties must be completed within a further 2 weeks.

ANA to be reviewed by an Evaluator within 4 weeks of it being submitted for review by the trainee.

PLEASE REVIEW IN DETAIL ON THE DOWNLOADS GUIDANCE ON COMPLETION OF THE

ASSESSMENT DOCUMENTS.

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