Summary
SAICA has published the newly updated 2026 Training Regulations and other key annual documents to support training offices’ planning and compliance.
Article:
These Training Regulations represent the full set of Training Regulations that pertain to the training of trainee accountants, and are effective from 1 January 2026 and reflect changes from the previous year's regulations.
These are only applicable to Registered Training Offices.
SAICA has also published the new 2026 Training Office and Training Contract fees.
The following supplementary documents are available:
2026 Training Regulations 2026 – marked up version (the Training regulations reflecting changes from the previous year's regulations) 56 pages
Explanatory memorandum for the Training Regulations 2026 (a brief interpretative explanation for the most significant changes to the Training Regulations) 6 pages
Guideline on Responsible Use of AI in completing SAICA assessment documents (with the objective to ensure that trainee accountants use Artificial Intelligence (AI) tools responsibly and ethically when completing SAICA assessment forms by maintaining authenticity, originality, confidentiality, and accountability, while leveraging AI only as a support tool to enhance clarity and structure without replacing personal reflection or judgment) 4 pages
2026 Training Contract Fees (a 3.0% increase from 2025 was approved by the SAICA board) 1 page
2026 Training Office Fees (a 3.0% increase from 2025 was approved by the SAICA board) 1 page
2026 Committee Meeting Dates (contains the 2026 application submission deadlines for the Training Programme Sub-Committee (TPS) and Regulations Working Group (RWG)) 1 page
All of the above were e-mailed to training offers earlier in January 2026, but have not been uploaded to the SAICA website to date. Additional templates and guides referenced in the memorandum will be circulated once the SAICA website links are updated.
Relevance to Auditors, Independent Reviewers & Accountants:
All Registered Training Offices must adhere to the Training Regulations.
Everyone involved in the SAICA training programme must have a working knowledge of the latest Training Regulations – this includes trainee accountants, training officers, training office administrators, etc.
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