This updated guidance was emailed to all training offices on 23 August 2023.
This document explains how the proficiency matrices for the Professional Values & Attitudes and Acumens (PVAA) learning outcomes will be used in practice to assess proficiency in these learning outcomes.
This document should be read together with the three Decision Trees provided:
Learning Outcome Review Decision Tree for the Acumen learning outcomes.
Professional Development Summary Decision Tree for the Acumen learning outcomes.
Professional Development Summary Decision Tree for the Professional Values and Attitudes (PVA) learning outcomes.
Click here to access the Guidance document:
https://www.saica.org.za/resources/training-offices/ca2025-guidance
Relevance to Auditors, Independent Reviewers & Accountants:
All Registered Training Offices must be aware of the latest guidance published by SAICA
Trainees, Reviewers and evaluators should use the updated guidance on Assessing proficiency in the Professional Values & Attitudes and Acumens (PVAA) Learning Outcomes.
Relevance to Your Clients:
None