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SAICA: Guideline on Responsible Use of AI in completing SAICA assessment documents
- 12 February 2026
- Miscellaneous
- South African Accounting Academy
Summary
SAICA has published a Guideline on Responsible Use of AI in completing SAICA assessment documents.
Article:
This Guide is published as part of the Guidelines to the Training Regulations. Refer to our previous Alert dated 11 February 2026
The 2026 training regulations, effective 1 January 2026, emphasize the need for trainees to develop digital competencies responsibly.
Assessment processes now require stronger governance, ensuring that the evidence in assessment forms is trustworthy and properly reviewed.
The objective of this guide is 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.
This Guideline was e-mailed directly to training offers in January 2026, but has not been uploaded to the SAICA website to date.
Click here to access the 4-page document:
https://www.saica.org.za/resources/training-offices
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.
- Trainee accountants should use Artificial Intelligence (AI) tools responsibly and ethically when completing SAICA assessment forms.