Accountants Park
Plot No. 2374/a
Thabo Mbeki Road, Lusaka
(+260) 211 374 551-9

Practice Review

The Practice Review Department of the Institute falls under the Standards & Regulations Directorate. Its existence is enshrined in the Accountants Act No. 13 of 2008 (as amended) under Part IV, section 31 (1).


What is Practice Review? Who are the practice reviews? What is a practice Review Committee and what is its responsibility? What is involved in the practice review process? what are the expectations and the benefits of practice reviewing? Get all the information and find out more right here.



All members need to ascertain whether their activities constitute engaging in public practice. Public Practice is very important because members whose activities fall within the scope of the definition of engaging in public practice will usually require a Practicing Certificate and professional indemnity insurance, and fall within the scope of Practice Assurance.



Like in audit practice, the Institute strives to ensure that the work being conducted by its registered and licensed accountants to carry out works including but not limited to financial reporting, taxation management accounting, and financial management, strategic and risk management is in accordance with the relevant standards and applicable laws and regulations.



We are authorized to license and register firms and individuals to carry out specialist areas of work including audit, In most cases, the fees for these areas of work consist of two parts, the initial firm registration fees and annual renewal subscriptions.


Continuity Agreement Form

ZiCA is regularly made aware of problems which have arisen where a sole practitioner has become physically or mentally incapacitated and consequently unable to continue to manage their practice, or has died without making adequate arrangements for the carrying on of their practice by his personal representatives. The guidance here is intended to be of assistance to sole practitioners in identifying the solutions to the problems which will inevitably arise in the event of their incapacity or death. These may affect clients, other members and firms who may be involved in the continuation of the practice, and the member’s personal representatives, their advisors and any other persons who may be concerned.

Complaints & Disciplinary Matters

Complaints can be lodged with the Disciplinary Committee through standards and Regulatory Board and there is a Disciplinary that is followed. A person whom the complaint is being lodged against must be registered with ZiCA.

Lodging A Complaint

Any member of the public, an association or an organisation may lodge a complaint against a member if they feel that member is guilty of improper or unprofessional conduct.


Whom can Complaints be Lodged Against?

Any complainant should first establish whether or not the respondent (a person a complaint is lodged against) is a registered member of ZiCA.



The Standards & Regulatory Board is an Independent Committee of The Council of ZiCA which feeds into the Disciplinary Committee.


Professional Indemnity insurance

PII is compulsory for all ZiCA members who have a practicing certificate and are engaged in public practice. PII is a requirement of a number of regulations, which is relating to audit, non-audit services, insolvency and liquidations among others. Therefore, it is the eligibility requirement for a practicing certificate all require members and firms to comply with the Accountants Act. The PII gives details of the amount of the insurance required by insurers and the policy wording insurers must use. Therefore, practicing without PII is regarded as a very serious matter.

Annual Returns

Get more information about how to access your firm’s annual return as well as frequently asked questions and other guidance.

1. How to complete your firm’s annual return

Access our range of useful resources including frequently asked questions and guidance.

2. Advantages of an online annual return

There is a number of advantages of filing information and completing transactions online. In launching ZiCA’s online annual return, we hope to achieve a range of benefits.