Accountants Park
Plot No. 2374/a
Thabo Mbeki Road, Lusaka
membership@zica.co.zm
education@zica.co.zm
(+260) 211 374 550-9
(+260) 211 255 355 (Fax)

Rules and Regulations


Progressions


CA ZAMBIA


  • A candidate who has one (1) outstanding subject at Knowledge or Application level shall be allowed to attempt a maximum of two subjects at the higher level.
  • A candidate who has two (2) outstanding subjects at Knowledge or Application level shall be allowed to attempt one subject only at the higher level
  • A candidate who has three (3) outstanding subjects at Knowledge or Application level shall not be allowed to attempt any subject at the higher level
  • A candidate shall attempt the compulsory subjects at Advisory level before attempting any Option route subjects.
  • A candidate with one (1) outstanding subject from the compulsory subjects at Advisory level shall be allowed to attempt the Option route subjects

DIPLOMA IN ACCOUNTANCY


  • A candidate who has one arrear at level 1 shall be allowed to attempt a maximum of two subjects at level 2.
  • A candidate who has two arrears at level 1 shall be allowed to attempt one subject only at level 2.
  • A candidate who has three arears or more at level 1 shall not be allowed to attempt any subject at level 2.
  • However, should the candidate pass the subject (s) at level 2 as provided for above, but still fails to clear the arrear(s), he/she shall NOT be allowed to attempt any other subject(s) at the level 2 until he/she clears the arrear(s) at level 1.
  • A candidate with an arrear in D1 Financial Accounting shall not be allowed to attempt D8 Financial Reporting.

PSFM


  • A candidate is allowed to sit for a maximum of four subjects during one examination session.
  • A candidate who has one arrear shall be allowed to attempt a maximum of three new subjects in the programme.
  • A candidate who has two arrears shall be allowed to attempt two new subjects in the programme.
  • A candidate who has three arrears shall be allowed to attempt one new subject in the programme.
  • A candidate who has four arrears shall not be allowed to attempt any new subjects until one or all the arrears are cleared.

Exemptions

CA Zambia

The Zambia Institute of Chartered Accountants subscribes to the principle of recognition of prior learning. Students seeking exemptions must apply by completing the relevant sections in the student registration form. The exemptions committee shall consider and grant exemptions to ZICA programme subjects on merit a number of criteria. See more of this in the CA Student Handbook.

Download Handbook

Taxation

The Zambia Institute of Chartered Accountants subscribes to the principle of recognition of prior learning. Students seeking exemptions must apply by completing the relevant sections in the student registration form. The exemptions committee shall consider and grant exemptions to ZICA programme subjects on merit a number of criteria. See more of this in the Taxation Student Handbook.

Download Handbook

Diploma in Accountancy

The Zambia Institute of Chartered Accountants subscribes to the principle of recognition of prior learning. Students seeking exemptions must apply by completing the relevant sections in the student registration form. The exemptions committee shall consider and grant exemptions to ZICA programme subjects on merit a number of criteria. See more of this in the DA Student Handbook.

Download Handbook

PSFM

Though the Zambia Institute of Chartered Accountants subscribes to the principle of recognition of prior learning, no exemptions shall be awarded for the programme.


Deferments

Students who wish to defer any examination shall make an application in writing. Applications for deferment of examinations shall only be allowed on three conditions

Illness

applications for deferment are only authorized where illness is supported by a certificate issued by a registered medical practitioner.

Loss of an immediate family member

Applications are only authorized if the person who has died is the spouse, child, biological parent or direct guardian of the candidate. The application must be supported by the death certificate and burial permit for the family member who has died.

Legal grounds

Applications for deferment are allowed for persons who are required to attend court sessions or to give evidence in courts of law at the same time as they are expected to sit an examination.


Remarking


CA Zambia , Diploma in Accountancy And PSFM

  • For CA Zambia, Diploma In Accountancy and PSFM, a remarking service shall be available to aggrieved candidates who appeal against the published results. The remarking service shall be granted subject to the remaking guidelines as follows:
  • Only candidates who score between 35% and 49% inclusive will qualify to apply for remarking
  • A candidate should have passed all except one paper at the session or the paper in which the candidate scored between 35% and 49% is the only paper remaining to complete a level
  • The deadline for submission of application for remarking of scripts will be within one (1) month for all examinations after publication of results.
  • Remarking shall be done at a fee to be determined by Council from time to time.
  • All applications for remarking should be made in writing to the Secretary and Chief Executive and accompanied with receipt of payment for the remarking.
  • Once remarking has taken place the initial results shall be nullified and replaced by the results from the remarking process.
  • The Institute will notify the candidate about the corrections (if any) made to the results arising from remarking before certificates are issued.
  • The decision of ZiCA on remarking shall be final.

Taxation

  • For Taxation, under no circumstances shall remarking of the examination answer script(s) be permitted. Script verification will however be done at the discretion of the institute upon receipt of the complaint.:
  • Candidates applying for script verification will be required to pay a non-refundable fee as will be determined by the Institute.
  • All complaints regarding the examinations shall be launched with the Manager – Education and Examinations – within three months after the results have been released.

Script Verification

Script verification service shall be available to aggrieved candidates who appeal against the published results. Script verification which involves checking to ascertain that the marks appearing on the scripts were correctly captured onto the mark sheet and into the database. Script verification is done at the discretion of the Institute upon receipt of a complaint. Candidates applying for script verification will be required to pay a non-refundable fee as will be determined by Council from time to time. The deadline for submission of application for script verification will be within one month for all examinations after publication of results


Certification


CA Zambia

A transcript of results will be awarded on completion of each level of the examination component of the CA Zambia Programme. Upon successful completion and passing of the examinations for all levels and upon demonstration of achieving the competences through practical training, the Institute shall award the CA Zambia qualification to successful students. The Institute shall have the liberty to withdraw the award of the CA Zambia qualification if it has been proved that it was done so erroneously. There shall be no appeal against the withdrawal.


Diploma In Accountancy

Upon successful completion and passing of the 2 levels, ZiCA shall, award certificates to successful students. The Institute shall have the liberty to withdraw the award of a certificate if it has been proved that it was done so erroneously. There shall be no appeal against the withdrawal.


Taxation

Upon successful completion and passing all of each level, ZICA shall award certificates to successful students. The Institute shall have the liberty to withdraw the award of a certificate if it has proved that it was done erroneously. There shall be no appeal against the withdrawal.



PSFM

Upon Upon successful completion and passing of all the courses, ZICA shall, award certificates to successful students. The Institute shall have the liberty to withdraw the award of a certificate if it has been proved that it was done so erroneously. There shall be no appeal against the withdrawal.



Examination Malpractices and Penalties

Types of malpractice include premeditated cheating, assistance, copying, collusion, widespread cheating, prior knowledge of leaking, substitution and misconduct.  You can find a comprehensive list of all types of malpractice, their description and corresponding penalties in the handbooks for the respective ZICA programmes.  Please click on the handbooks and scroll to the ‘Examination Malpractice and Penalties’ section to view more details.