Accountants Park
Plot No. 2374/a
Thabo Mbeki Road, Lusaka
membership@zica.co.zm
education@zica.co.zm
(+260) 211 374 551-9

Practical Training


Practical Experience is the period of on-the- job experience and development which, together with study and the ZiCA Chartered Accountant Programme modules, constitutes the path to CA membership. The practical experience assessment tool, explains the practical experience requirements to become a member of ZiCA, and the competencies candidates must demonstrate in the practical experience and the mentoring process.


The Revised Practical Training Framework in summary is:

Three years (full time equivalent) employment, training in a relevant accounting role with an
approved employer.

Mentored by a Chartered Accountant

Demonstrated the required levels of technical and non-technical competencies


Practical Training Requirements


GENERAL INFORMATION FOR CA CANDIDATES

This section deals with practical training requirements for candidates of the ZiCA Chartered Accountant (CA) Programme.


  • The Candidate shall undertake a compulsory three (3) year practical training programme under the supervision of a chartered accountant.
  • The CA qualification will not be completed and the candidate will not be admitted as a member of ZiCA to become a CA, until both components outlined in 3.1.1 are completed.

CA QUALIFICATION: COMPLETION OF PRACTICAL TRAINING


  • Both the syllabus professional (Advisory) level examinations and 3 years practical experience components must be completed prior to issuing the CA qualification to the candidate.
  • Practical experience, is to start preferably at the commencement of the professional (Advisory) level of the CA programme.
  • A transcript of results will be awarded on completion of the examination component of the CA Programme, clearly indicating that a candidate will only graduate and be awarded the CA qualification upon completion of the practical training.

REQUIREMENTS FOR APPROVED EMPLOYMENT

An Approved Employer must be registered with ZiCA and offer work experience and training that meets the ZiCA CA qualification three years practical experience requirements. The requirements for approved employment are:


  • Structured Practical Experience
  • Staff Training and Development
  • Quality Assurance Processes

SHORT TERM EMPLOYMENT

Some employers are not in a position to provide the full 3 years practical employment required for the CA Programme. However, they are committed to providing short term placements for non-employees, to assist candidates to gain experience. In these circumstances the following will apply to address the issue of confidentiality:


  • The employer organization should limit levels of access to data via IT controls
  • The non-employee will sign a short term employment contract that will cover confidentiality conditions and penalties

Demonstrated Competences

CA graduates must exit the programme with a demonstrated competency in a selection of technical areas, as part of their 3 years practical training, ZiCA has developed a competence framework in the CA Zambia syllabus 1 . It defines the level of competence required to become member of ZiCA as a Chartered Accountant.

Level 1 - Foundation

Learning outcomes at the foundation level relate to work situations that are characterized by low levels of ambiguity, complexity, and uncertainty.


Level 2 - Intermediate

Learning outcomes at the intermediate level relate to work situations that are characterized by moderate levels of ambiguity, complexity, and uncertainty.




Mentored Practical Experience

Completing practical work experience with supervision from a mentor, who is a qualified chartered accountant and member of ZICA, is critical in gaining the CA designation.


  • Mentors are expected to monitor and support the candidate’s progress throughout the Practical Experience component of the Chartered Accountant Programme. Mentors are responsible for recommending workplace activities for the candidate to demonstrate their competencies, and for assessing the candidate’s overall level of competence.
  • Second Item
  • Candidates and mentors must sign a training contract which encompasses the roles and responsibilities outlined in Roles and Responsibilities.
  • Candidates can choose their own mentor, but the mentor must be an experienced chartered accountant member of ZICA. This is required throughout the duration of the practical experience.
  • The mentor shall be a Chartered Accountant and be vetted, accepted and approved by ZiCA as having the appropriate skills and experience to mentor a CA candidate.

Roles and Responsibilities for Practical Experience

There are four parties involved in the practical experience programme; The Candidate, The mentor, The approved employer – through the candidate’s manager; and ZICA as the administrator. For every detail of the Practical Training Framework and the Practical Training Requirements, Please Click on the Link to download Full Notes.


Exemption Policy


3 to 5 years Practical Experience

A student who has a minimum of three (3) to five (5) years of recognizable practical experience (i.e. manager level experience in a relevant accounting role) prior to commencement of the mentored practical training shall be exempted from the compulsory three (3) full time equivalent for a period equivalent to one (1) year practical training. The student shall be required to undertake a two (2) year practical training programme.

5 years Practical Experience

A student who has more than five (5) years of recognizable practical experience (i.e. manager level experience in a relevant accounting role) prior to commencement of the mentored practical training shall be exempted from the compulsory three (3) full time equivalent for a period equivalent to two (2) year practical training. The student shall be required to undertake a one (1) year practical training programme.