{"id":1930,"date":"2025-06-23T09:28:28","date_gmt":"2025-06-23T07:28:28","guid":{"rendered":"https:\/\/www.lis-demos.co.za\/irba-learning\/?page_id=1930"},"modified":"2026-07-17T14:48:36","modified_gmt":"2026-07-17T12:48:36","slug":"home","status":"publish","type":"page","link":"https:\/\/www.lis-demos.co.za\/irba-learning\/","title":{"rendered":"Home"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"1930\" class=\"elementor elementor-1930\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9057bfb elementor-section-height-min-height elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-items-middle\" data-id=\"9057bfb\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-3ee7290\" data-id=\"3ee7290\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-dadf8ee elementor-skin-carousel elementor-arrows-yes elementor-widget elementor-widget-media-carousel\" data-id=\"dadf8ee\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;slides_per_view&quot;:&quot;1&quot;,&quot;slides_per_view_tablet&quot;:&quot;3&quot;,&quot;space_between&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:31,&quot;sizes&quot;:[]},&quot;skin&quot;:&quot;carousel&quot;,&quot;effect&quot;:&quot;slide&quot;,&quot;show_arrows&quot;:&quot;yes&quot;,&quot;speed&quot;:500,&quot;autoplay&quot;:&quot;yes&quot;,&quot;autoplay_speed&quot;:5000,&quot;loop&quot;:&quot;yes&quot;,&quot;pause_on_hover&quot;:&quot;yes&quot;,&quot;pause_on_interaction&quot;:&quot;yes&quot;,&quot;space_between_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:10,&quot;sizes&quot;:[]},&quot;space_between_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:10,&quot;sizes&quot;:[]}}\" data-widget_type=\"media-carousel.default\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-main-swiper swiper\" role=\"region\" aria-roledescription=\"carousel\" aria-label=\"Slides\">\n\t\t\t\t<div class=\"swiper-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.lis-demos.co.za\/irba-learning\/wp-content\/uploads\/2025\/03\/2.-IRBA-leaning.pdf-image-013.jpg\" data-elementor-open-lightbox=\"yes\" data-elementor-lightbox-slideshow=\"dadf8ee\" data-elementor-lightbox-title=\"2. IRBA leaning.pdf-image-013\" data-e-action-hash=\"#elementor-action%3Aaction%3Dlightbox%26settings%3DeyJpZCI6MTQwLCJ1cmwiOiJodHRwczpcL1wvd3d3Lmxpcy1kZW1vcy5jby56YVwvaXJiYS1sZWFybmluZ1wvd3AtY29udGVudFwvdXBsb2Fkc1wvMjAyNVwvMDNcLzIuLUlSQkEtbGVhbmluZy5wZGYtaW1hZ2UtMDEzLmpwZyIsInNsaWRlc2hvdyI6ImRhZGY4ZWUifQ%3D%3D\" data-elementor-lightbox-video=\"https:\/\/www.youtube.com\/embed\/tA7uOF-FpnI?feature=oembed&amp;autoplay=1&amp;rel=0&amp;controls=0\">\t\t<div class=\"elementor-carousel-image\" role=\"img\" aria-label=\"2. IRBA leaning.pdf-image-013\" style=\"background-image: url(&#039;https:\/\/www.lis-demos.co.za\/irba-learning\/wp-content\/uploads\/2025\/03\/2.-IRBA-leaning.pdf-image-013.jpg&#039;)\">\n\n\t\t\t\n\t\t\t\t\t\t\t<div class=\"elementor-custom-embed-play\">\n\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-eicon-play\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M838 162C746 71 633 25 500 25 371 25 258 71 163 162 71 254 25 367 25 500 25 633 71 746 163 837 254 929 367 979 500 979 633 979 746 933 838 837 929 746 975 633 975 500 975 367 929 254 838 162M808 192C892 279 933 379 933 500 933 621 892 725 808 808 725 892 621 938 500 938 379 938 279 896 196 808 113 725 67 621 67 500 67 379 108 279 196 192 279 108 383 62 500 62 621 62 721 108 808 192M438 392V642L642 517 438 392Z\"><\/path><\/svg>\t\t\t\t\t<span class=\"elementor-screen-only\">Play<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/a>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div 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url(&#039;https:\/\/www.lis-demos.co.za\/irba-learning\/wp-content\/uploads\/2026\/03\/freepik__talk__91786.png&#039;)\">\n\n\t\t\t\n\t\t\t\t\t\t\t<div class=\"elementor-custom-embed-play\">\n\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-eicon-play\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M838 162C746 71 633 25 500 25 371 25 258 71 163 162 71 254 25 367 25 500 25 633 71 746 163 837 254 929 367 979 500 979 633 979 746 933 838 837 929 746 975 633 975 500 975 367 929 254 838 162M808 192C892 279 933 379 933 500 933 621 892 725 808 808 725 892 621 938 500 938 379 938 279 896 196 808 113 725 67 621 67 500 67 379 108 279 196 192 279 108 383 62 500 62 621 62 721 108 808 192M438 392V642L642 517 438 392Z\"><\/path><\/svg>\t\t\t\t\t<span class=\"elementor-screen-only\">Play<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/a>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-swiper-button elementor-swiper-button-prev\" role=\"button\" tabindex=\"0\" aria-label=\"Previous\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-eicon-chevron-left\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M646 125C629 125 613 133 604 142L308 442C296 454 292 471 292 487 292 504 296 521 308 533L604 854C617 867 629 875 646 875 663 875 679 871 692 858 704 846 713 829 713 812 713 796 708 779 692 767L438 487 692 225C700 217 708 204 708 187 708 171 704 154 692 142 675 129 663 125 646 125Z\"><\/path><\/svg>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"elementor-swiper-button elementor-swiper-button-next\" role=\"button\" tabindex=\"0\" aria-label=\"Next\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-eicon-chevron-right\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M696 533C708 521 713 504 713 487 713 471 708 454 696 446L400 146C388 133 375 125 354 125 338 125 325 129 313 142 300 154 292 171 292 187 292 204 296 221 308 233L563 492 304 771C292 783 288 800 288 817 288 833 296 850 308 863 321 871 338 875 354 875 371 875 388 867 400 854L696 533Z\"><\/path><\/svg>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3915a3b elementor-align-center elementor-mobile-align-center animated-slow elementor-invisible elementor-widget elementor-widget-button\" data-id=\"3915a3b\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;bounceInDown&quot;}\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm elementor-animation-bob\" href=\"https:\/\/www.lis-demos.co.za\/irba-learning\/the-ra-path-new\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Why should you become an RA?<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-9abe5e1\" data-id=\"9abe5e1\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6d50d50 animated-slow elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"6d50d50\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInDown&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">ADP GRADUATE <br>CANDIDATES<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9d82599 elementor-widget-mobile__width-initial elementor-widget elementor-widget-shortcode\" data-id=\"9d82599\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\">    <div class=\"candidates-accordion-wrapper\">\n        <div class=\"candidates-accordion\" data-active-index=\"2\">\n                            <div class=\"candidate-panel\">\n                    <button class=\"candidate-toggle\" aria-expanded=\"false\">\n                        <span class=\"thumb\"><img fetchpriority=\"high\" decoding=\"async\" width=\"500\" height=\"500\" src=\"https:\/\/www.lis-demos.co.za\/irba-learning\/wp-content\/uploads\/2026\/05\/jayd.jpg\" class=\"attachment-large size-large wp-post-image\" alt=\"\" srcset=\"https:\/\/www.lis-demos.co.za\/irba-learning\/wp-content\/uploads\/2026\/05\/jayd.jpg 500w, https:\/\/www.lis-demos.co.za\/irba-learning\/wp-content\/uploads\/2026\/05\/jayd-300x300.jpg 300w, https:\/\/www.lis-demos.co.za\/irba-learning\/wp-content\/uploads\/2026\/05\/jayd-150x150.jpg 150w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/><\/span>\n                        <span class=\"icon\" aria-hidden=\"true\">\n                            <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"3\" stroke-linecap=\"round\" stroke-linejoin=\"round\">\n                                <polyline points=\"6 9 12 15 18 9\"><\/polyline>\n                            <\/svg>\n                        <\/span>\n                    <\/button>\n                    <div class=\"candidate-content\">\n                        <h3 class=\"elementor-image-box-title\">Jayd Wasmuth<\/h3>\n                                                    <p class=\"grad-date elementor-image-box-description\">Graduation: 5 July 2025<\/p>\n                                                <div class=\"candidate-bio elementor-widget-container\">\n                            \n<p class=\"wp-block-paragraph\">I completed my undergraduate degree through Stellenbosch University and my post-graduate diploma through UNISA. In my free time I enjoy good food, relaxing at home and spending time with my loved ones. I love anime, food and animals. Looking ahead, I aspire to become an audit partner at my firm and to inspire my juniors to reach their full potential. My motivation to stay in auditing after completing my training contract was that I really enjoy auditing and working with different people, industries, entities etc.<br><br> \n\nThere is never a dull moment in auditing, as there are always new challenges and I am constantly learning and gaining knowledge. I used to limit myself from a lack of self-belief. However, through a lot of prayer and the support of my directors, colleagues, friends and parents I was motivated to try my best. I decided to stop limiting myself and aim to go as far as I possibly could and the rest is history. <br><br>\nThe program was eye-opening, as completing all the reports and forms made me realize how much experience and knowledge I do actually have. Also, where my strengths lie and where I should refresh or gain more knowledge and experience. To potential\/other candidates, yes, it is a lot of hard work, but you have already come this far; believe in yourself, try your best, push forward and you will not regret the outcome. If you don't at least try, you will never know what you are capable of.<\/p>\n                        <\/div>\n                    <\/div>\n                <\/div>\n                            <div class=\"candidate-panel\">\n                    <button class=\"candidate-toggle\" aria-expanded=\"false\">\n                        <span class=\"thumb\"><img decoding=\"async\" width=\"500\" height=\"500\" src=\"https:\/\/www.lis-demos.co.za\/irba-learning\/wp-content\/uploads\/2026\/05\/elma.jpg\" class=\"attachment-large size-large wp-post-image\" alt=\"\" srcset=\"https:\/\/www.lis-demos.co.za\/irba-learning\/wp-content\/uploads\/2026\/05\/elma.jpg 500w, https:\/\/www.lis-demos.co.za\/irba-learning\/wp-content\/uploads\/2026\/05\/elma-300x300.jpg 300w, https:\/\/www.lis-demos.co.za\/irba-learning\/wp-content\/uploads\/2026\/05\/elma-150x150.jpg 150w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/><\/span>\n                        <span class=\"icon\" aria-hidden=\"true\">\n                            <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"3\" stroke-linecap=\"round\" stroke-linejoin=\"round\">\n                                <polyline points=\"6 9 12 15 18 9\"><\/polyline>\n                            <\/svg>\n                        <\/span>\n                    <\/button>\n                    <div class=\"candidate-content\">\n                        <h3 class=\"elementor-image-box-title\">Elma Smal<\/h3>\n                                                    <p class=\"grad-date elementor-image-box-description\">Graduation: 20 March 2025<\/p>\n                                                <div class=\"candidate-bio elementor-widget-container\">\n                            \n<p class=\"wp-block-paragraph\">I completed my undergraduate degree at North West University and my CTA at UNISA. Outside of auditing I am a sport enthusiast, playing and watching\/supporting. My career aspiration is to become an audit partner at a respected audit firm in the next few years. I also want to improve my technological skills, specialise in data analytics and help create a more efficient audit environment in the firm. My motivation to pursue a career in auditing and remain in the profession on completion of my training contract was because I love auditing. Each client is different, year on year, and I learn something from every engagement file. No audit is a dull audit. I like the challenge of applying my knowledge and seeing how the audit unfolds. It feels like building a puzzle. Piece by piece, until you see the big picture. The Audit Development Programme guided me to become the best auditor I can potentially be, through step-by-step considerations. Although it was hard work and long hours to complete, it showed me that applying my mind in my everyday work environment, was leading me to become a better auditor. The program forced me to take part in more technical conversations, which expanded my knowledge further. Through the programme, I have developed my communication skills, in conversation and in writing, to ensure the message I want to bring across is understood and leaves little room for assumptions\/confusion. I have also learned valuable skills through reviewing work of others, which is a major part of my current and future expected roles. My ORA was always available for mentoring and discussing competencies that I found challenging. She always made time where needed and provided a good example of the RA I would like to become. She has a strong technical knowledge and has taken the time to upskill me to be a better version of myself, in the work environment. My message to other candidates considering joining the programme is that although the program seems like a long and tedious process, it's worth the sweat. If you love being in audit, there should be no stopping you reach the peak in auditing and being part of the elite members.<\/p>\n                        <\/div>\n                    <\/div>\n                <\/div>\n                            <div class=\"candidate-panel expanded\">\n                    <button class=\"candidate-toggle\" aria-expanded=\"true\">\n                        <span class=\"thumb\"><img decoding=\"async\" width=\"500\" height=\"500\" src=\"https:\/\/www.lis-demos.co.za\/irba-learning\/wp-content\/uploads\/2026\/05\/litasha.jpg\" class=\"attachment-large size-large wp-post-image\" alt=\"\" srcset=\"https:\/\/www.lis-demos.co.za\/irba-learning\/wp-content\/uploads\/2026\/05\/litasha.jpg 500w, https:\/\/www.lis-demos.co.za\/irba-learning\/wp-content\/uploads\/2026\/05\/litasha-300x300.jpg 300w, https:\/\/www.lis-demos.co.za\/irba-learning\/wp-content\/uploads\/2026\/05\/litasha-150x150.jpg 150w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/><\/span>\n                        <span class=\"icon\" aria-hidden=\"true\">\n                            <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"3\" stroke-linecap=\"round\" stroke-linejoin=\"round\">\n                                <polyline points=\"6 9 12 15 18 9\"><\/polyline>\n                            <\/svg>\n                        <\/span>\n                    <\/button>\n                    <div class=\"candidate-content\">\n                        <h3 class=\"elementor-image-box-title\">Litasha Naidoo<\/h3>\n                                                    <p class=\"grad-date elementor-image-box-description\">Graduation: 20 March 2025<\/p>\n                                                <div class=\"candidate-bio elementor-widget-container\">\n                            \n<p class=\"wp-block-paragraph\">I completed both my Bachelor in Accounting Sciences degree and Post graduate diploma in Applied accounting sciences (level 1 and 2) at the University of South Africa. During this time, I also completed my articles with SAICA. After qualifying as a CA(SA), I began my audit journey as an audit manager for the next few years where I implemented significant changes within the audit firm to improve efficiency, streamline processes, and enhance the quality of audits. Outside my professional life, I am deeply passionate about my family, especially my two boys and my husband. They are my greatest source of joy and inspiration. I also enjoy exploring and trying new types of food from different cultures and cuisine and have recently taken up Yoga. My future career aspirations are to one day open my own audit practice or build on an existing one where I can further influence strategic direction of our audits and contribute to shaping the future of the profession. I also aspire to mentor and guide younger auditors, helping them navigate their own journeys in the field. Ultimately, I aim to make a lasting impact on the industry through innovative and efficient audit practices. My motivation to pursue a career in auditing stemmed from my strong interest in financial systems and problem-solving. I was drawn to the dynamic nature of the profession, where every audit offers unique challenges and learning opportunities. Throughout my training contract, I gained invaluable experience and developed a deep understanding of how auditing plays a crucial role in ensuring transparency and accountability in businesses. The opportunity to continuously learn, grow professionally, and contribute to the success of my clients has kept me engaged and motivated to remain in the profession. As an audit manager, my favorite aspect of the role is training and mentoring new clerks. I take great satisfaction in supporting their professional development, guiding them throughout their contracts, and witnessing their growth. It is incredibly rewarding to see them leave our firm as confident Chartered Accountants, ready to make an impact in the business world. My experience with the Audit Development Programme (ADP) has been highly enriching. While it was a rigorous and demanding process, I found that it provided a comprehensive and structured learning environment that was critical in developing my technical knowledge and soft skills. The programme challenged me to think critically, adapt quickly, and continuously improve in all aspects of my professional role. To those considering or currently enrolled in the programme, I encourage you to embrace the journey with an open mind and a strong work ethic. While the programme may feel like a challenging commitment at times, it is an investment in your future. The skills, knowledge, and experiences gained will lay a strong foundation for your career. Stay focused, seek guidance when needed, and trust in the process \u2014 hard work always pays off!<\/p>\n                        <\/div>\n                    <\/div>\n                <\/div>\n                    <\/div>\n    \n\n    <\/div>\n\n    <style>\n        \/* wrapper shadow *\/\n        .candidates-accordion-wrapper {\n            max-width: 400px;\n            margin: 2em auto;\n            overflow: visible;\n            \/* box-shadow: 0 12px 30px rgba(0, 0, 0, 0.15);\n            border-radius: 2rem; *\/\n\n        }\n\n        \/* deck container *\/\n        .candidates-accordion {\n            position: relative;\n            overflow: visible;\n\n        }\n\n        \/* cards *\/\n        .candidate-panel {\n            background: #fff;\n            border-style: solid;\n            border-width: 10px 10px 10px 10px;\n            border-color: #fff;\n            \/* border-radius: 2rem; *\/\n            border-radius: 0px 35px 35px 35px;\n            box-shadow: 0 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     transform: translateY(0);\n            }\n        }\n\n        \/* lift on hover *\/\n        .candidate-panel:hover {\n            \/* transform: translateY(-8px); *\/\n            animation: ca-card-float 2s linear infinite;\n        }\n\n        \/* image header *\/\n        .candidate-toggle {\n            all: unset;\n            display: block;\n            position: relative;\n            width: 100%;\n            cursor: pointer;\n            border-top-left-radius: 0;\n            border-top-right-radius: 35px;\n            overflow: hidden;\n            aspect-ratio: 4 \/ 3;\n        }\n\n        .candidate-toggle .thumb img {\n            width: 100%;\n            height: 100%;\n            object-fit: cover;\n            object-position: center top;\n            transition: transform .3s ease;\n        }\n\n        .candidate-toggle:hover .thumb img {\n            transform: scale(1.05);\n        }\n\n        \/* arrow *\/\n        .candidate-toggle .icon {\n            position: absolute;\n            top: 1rem;\n            left: 1rem;\n            width: 2.5rem;\n            height: 2.5rem;\n            background: rgba(255, 255, 255, 0.95);\n            border-radius: 1.25rem;\n            display: flex;\n            align-items: center;\n            justify-content: center;\n            font-size: 1.2rem;\n            font-weight: 600;\n            color: #333;\n            box-shadow: 0 2px 6px rgba(0, 0, 0, 0.2);\n            transition: transform .3s ease;\n        }\n\n        .candidate-panel.expanded .candidate-toggle .icon {\n            transform: rotate(180deg);\n        }\n\n        \/* content *\/\n        .candidate-content {\n            display: none;\n            position: relative;\n            background: #fff;\n            border-bottom-left-radius: 2rem;\n            border-bottom-right-radius: 2rem;\n            border-top-left-radius: 0;\n            border-top-right-radius: 20px;\n            \/* margin-top: -80px; *\/\n            margin-top: -5rem;\n            padding: 1.5rem;\n            box-shadow: 0 -4px 12px rgba(0, 0, 0, 0.05);\n            margin-right: 1.8rem;\n            opacity: 0.9;\n        }\n\n        .candidate-panel.expanded .candidate-content {\n            display: block;\n        }\n\n        .candidate-content h3 {\n            color: #E75A3E;\n            margin: 0 0 .5rem;\n            text-align: center;\n            margin-bottom: 0;\n        }\n\n        .candidate-content .grad-date {\n            color: #E75A3E;\n            font-size: .9rem;\n            margin: 0 0 1rem;\n            text-align: center;\n        }\n\n        .candidate-content .candidate-bio {\n            font-size: .8rem;\n            line-height: 1.5;\n            color: #444;\n            text-align: left;\n            max-height: 180px;\n            overflow-y: auto;\n            overflow-x: hidden;\n            scroll-behavior: smooth;\n            padding-right: .35rem;\n            scrollbar-width: thin;\n            scrollbar-color: #c4c4c4 #f3f3f3;\n        }\n\n        .candidate-content .candidate-bio::-webkit-scrollbar {\n            width: 8px;\n        }\n\n        .candidate-content .candidate-bio::-webkit-scrollbar-track {\n            background: #f3f3f3;\n            border-radius: 999px;\n        }\n\n        .candidate-content .candidate-bio::-webkit-scrollbar-thumb {\n            background: #c4c4c4;\n            border-radius: 999px;\n        }\n\n        .candidate-content .candidate-bio::-webkit-scrollbar-thumb:hover {\n            background: #9f9f9f;\n        }\n\n        \/* Read More button *\/\n        .ca-button-wrapper {\n            text-align: center;\n            margin-top: -30px;\n            position: relative;\n            z-index: 4;\n        }\n\n        .ca-read-more-button {\n            display: inline-block;\n            background: #553A5E;\n            color: #fff;\n            border-radius: 50px;\n            text-decoration: none;\n            font-weight: 600;\n            font-size: 20px;\n            box-shadow: 0 8px 15px rgba(0, 0, 0, 0.15);\n            padding: 20px 40px 20px 40px;\n            border-style: solid;\n            border-width: 2px;\n            border-color: #fff;\n            transition: background .3s ease, transform .3s ease;\n        }\n\n        .ca-read-more-button:hover {\n            background: #3c254c;\n            transform: translateY(-3px);\n        }\n    <\/style>\n\n    <script>\n        document.addEventListener('DOMContentLoaded', () => {\n            const deck = document.querySelector('.candidates-accordion');\n            if (!deck) return;\n\n            const panels = Array.from(deck.querySelectorAll('.candidate-panel'));\n            const total = panels.length;\n            let activeIndex = panels.findIndex(panel => panel.classList.contains('expanded'));\n\n            \/\/ function to re-stack all cards\n            function restack(idx) {\n                panels.forEach((panel, i) => {\n                    let z;\n                    if (i === idx) z = total;\n                    else if (i < idx) z = i + 1;\n                    else z = i;\n                    panel.style.zIndex = z;\n                });\n            }\n\n            \/\/ initial stack\n            restack(activeIndex);\n\n            \/\/ click handlers\n            panels.forEach((panel, i) => {\n                panel.querySelector('.candidate-toggle').addEventListener('click', () => {\n                    const isExpanded = panel.classList.contains('expanded');\n\n                    panels.forEach(p => {\n                        p.classList.remove('expanded');\n                        const toggle = p.querySelector('.candidate-toggle');\n                        if (toggle) toggle.setAttribute('aria-expanded', 'false');\n                    });\n\n                    if (isExpanded) {\n                        activeIndex = -1;\n                        restack(activeIndex);\n                    } else {\n                        panel.classList.add('expanded');\n                        const toggle = panel.querySelector('.candidate-toggle');\n                        if (toggle) toggle.setAttribute('aria-expanded', 'true');\n                        activeIndex = i;\n                        restack(activeIndex);\n                    }\n                });\n            });\n        });\n    <\/script>\n<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-333b8d9 elementor-align-center elementor-mobile-align-center elementor-widget elementor-widget-button\" data-id=\"333b8d9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm elementor-animation-bob\" href=\"https:\/\/www.lis-demos.co.za\/irba-learning\/adp-graduates-candidates\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-alt-circle-right\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8c137 0 248 111 248 248S393 504 256 504 8 393 8 256 119 8 256 8zM140 300h116v70.9c0 10.7 13 16.1 20.5 8.5l114.3-114.9c4.7-4.7 4.7-12.2 0-16.9l-114.3-115c-7.6-7.6-20.5-2.2-20.5 8.5V212H140c-6.6 0-12 5.4-12 12v64c0 6.6 5.4 12 12 12z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Read More About Us<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c821615 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c821615\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0ee8442\" data-id=\"0ee8442\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-af89f6f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"af89f6f\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-299079f\" data-id=\"299079f\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d321e74 elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"d321e74\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInDown&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Our focus is around the clarion call of\nintegrity, public interest and audit quality<\/h2>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-cb23f03\" data-id=\"cb23f03\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d9bf7d5 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"d9bf7d5\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-7a93a72\" data-id=\"7a93a72\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-25e13f0 elementor-invisible elementor-widget elementor-widget-image-box\" data-id=\"25e13f0\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInLeft&quot;}\" data-widget_type=\"image-box.default\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\"><a href=\"https:\/\/www.lis-demos.co.za\/irba-learning\/the-ra-path-new\/\">Learners<\/a><\/h3><p class=\"elementor-image-box-description\">Do you want to protect the\neconomic interest of the people of South Africa and that of\ninternational investors?<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3c56b4e elementor-absolute elementor-invisible elementor-widget elementor-widget-image\" data-id=\"3c56b4e\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_position&quot;:&quot;absolute&quot;,&quot;_animation&quot;:&quot;zoomIn&quot;}\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"239\" height=\"237\" src=\"https:\/\/www.lis-demos.co.za\/irba-learning\/wp-content\/uploads\/2025\/03\/2.-IRBA-leaning.pdf-image-008.jpg\" class=\"attachment-full size-full wp-image-132\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-1e4fb08\" data-id=\"1e4fb08\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0a73806 animated-slow elementor-vertical-align-top elementor-invisible elementor-widget elementor-widget-image-box\" data-id=\"0a73806\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"image-box.default\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\"><a href=\"https:\/\/www.lis-demos.co.za\/irba-learning\/the-ra-path-new\/\">Student<\/a><\/h3><p class=\"elementor-image-box-description\">A career as an Auditor might be just want you are looking for?<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4ef5ae2 elementor-absolute animated-slow elementor-invisible elementor-widget elementor-widget-image\" data-id=\"4ef5ae2\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_position&quot;:&quot;absolute&quot;,&quot;_animation&quot;:&quot;zoomIn&quot;}\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"397\" height=\"395\" src=\"https:\/\/www.lis-demos.co.za\/irba-learning\/wp-content\/uploads\/2025\/03\/2.-IRBA-leaning.pdf-image-009.jpg\" class=\"attachment-full size-full wp-image-133\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-84c4e32\" data-id=\"84c4e32\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c355715 animated-slow elementor-vertical-align-top elementor-invisible elementor-widget elementor-widget-image-box\" data-id=\"c355715\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"image-box.default\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\"><a href=\"https:\/\/www.lis-demos.co.za\/irba-learning\/the-ra-path-new\/\">Trainee<\/a><\/h3><p class=\"elementor-image-box-description\">So you are in the exciting world\nof articles, you are now putting\nthe knowledge you have attained from your degrees into\npractice. \n<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c8f493a elementor-absolute elementor-invisible elementor-widget elementor-widget-image\" data-id=\"c8f493a\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_position&quot;:&quot;absolute&quot;,&quot;_animation&quot;:&quot;zoomIn&quot;}\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"587\" height=\"579\" src=\"https:\/\/www.lis-demos.co.za\/irba-learning\/wp-content\/uploads\/2025\/03\/2.-IRBA-leaning.pdf-image-010.jpg\" class=\"attachment-full size-full wp-image-134\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-672414e\" data-id=\"672414e\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-24855a7 elementor-vertical-align-middle animated-slow elementor-invisible elementor-widget elementor-widget-image-box\" data-id=\"24855a7\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"image-box.default\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\"><a href=\"https:\/\/www.lis-demos.co.za\/irba-learning\/registered-candidate-auditor-2\/\">Registered Candidate Auditor (RCA)<\/a><\/h3><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d044409 elementor-absolute animated-slow elementor-invisible elementor-widget elementor-widget-image\" data-id=\"d044409\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_position&quot;:&quot;absolute&quot;,&quot;_animation&quot;:&quot;zoomIn&quot;}\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"398\" height=\"395\" src=\"https:\/\/www.lis-demos.co.za\/irba-learning\/wp-content\/uploads\/2025\/03\/2.-IRBA-leaning.pdf-image-011-1.jpg\" class=\"attachment-full size-full wp-image-246\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-de5de18 elementor-section-height-min-height elementor-section-boxed elementor-section-height-default elementor-section-items-middle\" data-id=\"de5de18\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;background_motion_fx_scale_effect&quot;:&quot;yes&quot;,&quot;background_motion_fx_motion_fx_scrolling&quot;:&quot;yes&quot;,&quot;background_motion_fx_scale_direction&quot;:&quot;out-in&quot;,&quot;background_motion_fx_scale_speed&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:4,&quot;sizes&quot;:[]},&quot;background_motion_fx_scale_range&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:{&quot;start&quot;:20,&quot;end&quot;:80}},&quot;background_motion_fx_devices&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;]}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ec664b3\" data-id=\"ec664b3\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-fbf7019 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fbf7019\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-8f452b7\" data-id=\"8f452b7\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-bb7ac2b elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"bb7ac2b\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInDown&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/www.lis-demos.co.za\/irba-learning\/adp-digital-learning-content\/\">e-Learnings<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-60cb29b elementor-widget elementor-widget-text-editor\" data-id=\"60cb29b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: justify;\">Do you want to protect the economic interest of the people of South Africa and that of international investors? Then a career as an auditor might be just want you are looking for. Apart from good salaries, job security and international job opportunities, a career as a registered auditor (RA) will grant you many opportunities to serve the economic interest of the people of South Africa and that of international investors.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-37d30b1\" data-id=\"37d30b1\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-e045a5d\" data-id=\"e045a5d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3ad04a5 elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"3ad04a5\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInDown&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/www.lis-demos.co.za\/irba-learning\/elearning\/ADP_Induction\/story.html\">See our e-Learnings<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7561c1e elementor-view-framed elementor-shape-rounded animated-slow elementor-invisible elementor-widget elementor-widget-icon\" data-id=\"7561c1e\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;zoomIn&quot;}\" data-widget_type=\"icon.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<a class=\"elementor-icon\" href=\"https:\/\/www.lis-demos.co.za\/irba-learning\/adp-digital-learning-content\/\">\n\t\t\t<i aria-hidden=\"true\" class=\"icon icon-play-button1\"><\/i>\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3ac1d8c elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"3ac1d8c\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-293433e\" data-id=\"293433e\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4f5e279 elementor-position-left elementor-vertical-align-top elementor-invisible elementor-widget elementor-widget-image-box\" data-id=\"4f5e279\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInLeft&quot;}\" data-widget_type=\"image-box.default\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><img loading=\"lazy\" decoding=\"async\" width=\"274\" height=\"276\" src=\"https:\/\/www.lis-demos.co.za\/irba-learning\/wp-content\/uploads\/2026\/03\/pencils.jpg\" class=\"attachment-full size-full wp-image-3239\" alt=\"\" srcset=\"https:\/\/www.lis-demos.co.za\/irba-learning\/wp-content\/uploads\/2026\/03\/pencils.jpg 274w, https:\/\/www.lis-demos.co.za\/irba-learning\/wp-content\/uploads\/2026\/03\/pencils-150x150.jpg 150w\" sizes=\"(max-width: 274px) 100vw, 274px\" \/><\/figure><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\">742<\/h3><p class=\"elementor-image-box-description\">Number of RCAs on the ADP <\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-563aee4\" data-id=\"563aee4\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ed6da8b elementor-position-left animated-slow elementor-vertical-align-top elementor-invisible elementor-widget elementor-widget-image-box\" data-id=\"ed6da8b\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"image-box.default\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><img loading=\"lazy\" decoding=\"async\" width=\"372\" height=\"322\" src=\"https:\/\/www.lis-demos.co.za\/irba-learning\/wp-content\/uploads\/2026\/03\/people.jpg\" class=\"attachment-full size-full wp-image-3243\" alt=\"\" srcset=\"https:\/\/www.lis-demos.co.za\/irba-learning\/wp-content\/uploads\/2026\/03\/people.jpg 372w, https:\/\/www.lis-demos.co.za\/irba-learning\/wp-content\/uploads\/2026\/03\/people-300x260.jpg 300w\" sizes=\"(max-width: 372px) 100vw, 372px\" \/><\/figure><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\">100<\/h3><p class=\"elementor-image-box-description\">Number of RCAs that have completed the ADP <\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-f49f8e1\" data-id=\"f49f8e1\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-535c01f elementor-position-left elementor-vertical-align-top elementor-invisible elementor-widget elementor-widget-image-box\" data-id=\"535c01f\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInRight&quot;}\" data-widget_type=\"image-box.default\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><img loading=\"lazy\" decoding=\"async\" width=\"376\" height=\"352\" src=\"https:\/\/www.lis-demos.co.za\/irba-learning\/wp-content\/uploads\/2026\/03\/chart.jpg\" class=\"attachment-full size-full wp-image-3247\" alt=\"\" srcset=\"https:\/\/www.lis-demos.co.za\/irba-learning\/wp-content\/uploads\/2026\/03\/chart.jpg 376w, https:\/\/www.lis-demos.co.za\/irba-learning\/wp-content\/uploads\/2026\/03\/chart-300x281.jpg 300w\" sizes=\"(max-width: 376px) 100vw, 376px\" \/><\/figure><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\">401<\/h3><p class=\"elementor-image-box-description\">Number of <b>female<\/b> RCAs on the ADP <\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-1a45599\" data-id=\"1a45599\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-644bf2b elementor-position-left animated-slow elementor-vertical-align-top elementor-invisible elementor-widget elementor-widget-image-box\" data-id=\"644bf2b\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"image-box.default\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><img loading=\"lazy\" decoding=\"async\" width=\"372\" height=\"322\" src=\"https:\/\/www.lis-demos.co.za\/irba-learning\/wp-content\/uploads\/2026\/03\/people2.jpg\" class=\"attachment-full size-full wp-image-3249\" alt=\"\" srcset=\"https:\/\/www.lis-demos.co.za\/irba-learning\/wp-content\/uploads\/2026\/03\/people2.jpg 372w, https:\/\/www.lis-demos.co.za\/irba-learning\/wp-content\/uploads\/2026\/03\/people2-300x260.jpg 300w\" sizes=\"(max-width: 372px) 100vw, 372px\" \/><\/figure><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\">341<\/h3><p class=\"elementor-image-box-description\">Number of <b>male<\/b> RCAs on the ADP <\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1322dd7 elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1322dd7\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-cbf8f85\" data-id=\"cbf8f85\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-2924394 elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2924394\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-bc1ab77\" data-id=\"bc1ab77\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-36ed334 elementor-widget elementor-widget-image\" data-id=\"36ed334\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1183\" height=\"1072\" src=\"https:\/\/www.lis-demos.co.za\/irba-learning\/wp-content\/uploads\/2025\/03\/2.-IRBA-leaning.pdf-image-002.jpg\" class=\"attachment-full size-full wp-image-127\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-caa2282\" data-id=\"caa2282\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e2b481f elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"e2b481f\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInDown&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">How to become an RA?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-76514dc elementor-widget elementor-widget-text-editor\" data-id=\"76514dc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: justify;\">The first step in a career as an RA is choosing Pure Maths and English and passing these subjects very well. Remember that different universities have different entry requirements.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9704a28 elementor-widget elementor-widget-button\" data-id=\"9704a28\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm elementor-animation-bob\" href=\"https:\/\/www.lis-demos.co.za\/irba-learning\/the-ra-path\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-alt-circle-right\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8c137 0 248 111 248 248S393 504 256 504 8 393 8 256 119 8 256 8zM140 300h116v70.9c0 10.7 13 16.1 20.5 8.5l114.3-114.9c4.7-4.7 4.7-12.2 0-16.9l-114.3-115c-7.6-7.6-20.5-2.2-20.5 8.5V212H140c-6.6 0-12 5.4-12 12v64c0 6.6 5.4 12 12 12z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Read More<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-65cbde8 elementor-section-full_width elementor-hidden-desktop elementor-hidden-tablet elementor-hidden-mobile elementor-section-height-default elementor-section-height-default\" data-id=\"65cbde8\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-12c36ae\" data-id=\"12c36ae\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-a65adcd elementor-section-boxed elementor-section-height-default elementor-section-height-default elementor-invisible\" data-id=\"a65adcd\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;fadeInUp&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-f0bc14c\" data-id=\"f0bc14c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9e03f0a animated-slow elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"9e03f0a\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInDown&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">FAQs - IRBA Competency Framework<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-52df962 elementor-widget elementor-widget-n-accordion\" data-id=\"52df962\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;all_collapsed&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-8680\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-8680\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\">  What is the IRBA Competency Framework? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-8680\" class=\"elementor-element elementor-element-af6840b e-con-full e-flex e-con e-child\" data-id=\"af6840b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-813c976 elementor-widget elementor-widget-text-editor\" data-id=\"813c976\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementskit-card active\"><div id=\"Collapse-53b9e006a0d7891412dd\" class=\"collapse show\" aria-labelledby=\"primaryHeading-0-a4962dd\" data-parent=\"#accordion-6a0d7891412dd\"><div class=\"elementskit-card-body ekit-accordion--content\"><p style=\"padding-left: 40px;\">The IRBA Competency Framework outlines the essential skills, knowledge, and behaviors expected of professionals in the auditing field. It serves as a guide for both aspiring and practicing professionals to ensure they meet industry standards.<\/p><\/div><\/div><\/div><div class=\"elementskit-card\"><div id=\"primaryHeading-1-a4962dd\" class=\"elementskit-card-header\" style=\"padding-left: 40px;\">\u00a0<\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-8681\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-8681\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Who does the IRBA Competency Framework apply to? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-8681\" class=\"elementor-element elementor-element-dba9bde e-con-full e-flex e-con e-child\" data-id=\"dba9bde\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ec2ce0d elementor-widget elementor-widget-text-editor\" data-id=\"ec2ce0d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementskit-card active\"><div id=\"Collapse-df16f456a0d7891412dd\" class=\"collapse show\" aria-labelledby=\"primaryHeading-1-a4962dd\" data-parent=\"#accordion-6a0d7891412dd\"><div class=\"elementskit-card-body ekit-accordion--content\"><p style=\"padding-left: 40px;\">The IRBA Competency Framework applies to all individuals pursuing a career in auditing, including students, trainees, Registered Candidate Auditors and Registered Auditors. It aims to provide a clear pathway for career development and professional excellence.<\/p><\/div><\/div><\/div><div class=\"elementskit-card\"><div id=\"primaryHeading-2-a4962dd\" class=\"elementskit-card-header\">\u00a0<\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-8682\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-8682\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Where can I find the IRBA Competency Framework? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-8682\" class=\"elementor-element elementor-element-665e58d e-con-full e-flex e-con e-child\" data-id=\"665e58d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5e837ad elementor-widget elementor-widget-text-editor\" data-id=\"5e837ad\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementskit-card active\"><div id=\"Collapse-b84a6266a0d7891412dd\" class=\"collapse show\" aria-labelledby=\"primaryHeading-2-a4962dd\" data-parent=\"#accordion-6a0d7891412dd\"><div class=\"elementskit-card-body ekit-accordion--content\"><p style=\"padding-left: 40px;\">The IRBA Competency Framework can be found within the IRBA\u00a0<a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/guidance-to-ras\/education,-training-and-development\/accreditation\">accreditation model<\/a>\u00a0from page 77 of this document.<\/p><\/div><\/div><\/div><div class=\"elementskit-card\"><div id=\"primaryHeading-3-a4962dd\" class=\"elementskit-card-header\">\u00a0<\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-8683\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-8683\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Is the IRBA Competency Framework undergoing any revisions? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-8683\" class=\"elementor-element elementor-element-aa30569 e-con-full e-flex e-con e-child\" data-id=\"aa30569\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c6416ec elementor-widget elementor-widget-text-editor\" data-id=\"c6416ec\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p style=\"padding-left: 40px;\">Is the IRBA Competency Framework undergoing any revisions?<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7eaf913 elementor-widget elementor-widget-spacer\" data-id=\"7eaf913\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-1715ec5 elementor-widget elementor-widget-spacer\" data-id=\"1715ec5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-638d3b1\" data-id=\"638d3b1\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-3402d86 elementor-section-boxed elementor-section-height-default elementor-section-height-default elementor-invisible\" data-id=\"3402d86\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;fadeInUp&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-118a428\" data-id=\"118a428\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0c66e5e animated-slow elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"0c66e5e\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInDown&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">FAQs - Accreditation and Monitoring<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5f2cffb elementor-widget elementor-widget-n-accordion\" data-id=\"5f2cffb\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;all_collapsed&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-9970\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-9970\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\">  Which accounting professional bodies are currently accredited by the IRBA? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-9970\" class=\"elementor-element elementor-element-88be091 e-con-full e-flex e-con e-child\" data-id=\"88be091\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3ecc65a elementor-widget elementor-widget-text-editor\" data-id=\"3ecc65a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p style=\"padding-left: 40px;\">South African Institute of Chartered Accountants (SAICA)<\/p><p style=\"padding-left: 40px;\">Association of Chartered Certified Accountants (ACCA)<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-9971\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-9971\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> What does the IRBA accreditation mean for an accounting professional body? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-9971\" class=\"elementor-element elementor-element-2fc7df9 e-con-full e-flex e-con e-child\" data-id=\"2fc7df9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-186808b elementor-widget elementor-widget-text-editor\" data-id=\"186808b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\"><div class=\"elementor-tab-content elementor-clearfix elementor-active\"><p style=\"padding-left: 40px;\">It means the professional body has successfully met the Independent Regulatory Board for Auditors (IRBA)\u2019s accreditation standards.<\/p><\/div><\/div><div class=\"elementor-toggle-item\">\u00a0<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-9972\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-9972\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> How does a prospective accounting professional body apply for accreditation? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-9972\" class=\"elementor-element elementor-element-aead2ec e-con-full e-flex e-con e-child\" data-id=\"aead2ec\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3dfa436 elementor-widget elementor-widget-text-editor\" data-id=\"3dfa436\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementskit-card active\"><div id=\"Collapse-b84a6266a0e145a0f803\" class=\"collapse show\" aria-labelledby=\"primaryHeading-2-404d40e\" data-parent=\"#accordion-6a0e145a0f803\"><div class=\"elementskit-card-body ekit-accordion--content\"><div class=\"elementor-toggle-item\"><div class=\"elementor-tab-content elementor-clearfix elementor-active\"><div class=\"elementor-toggle-item\"><div class=\"elementor-tab-content elementor-clearfix elementor-active\"><p style=\"padding-left: 40px;\">The prospective accounting professional body needs to contact the IRBA Education and Transformation department on \u2013\u00a0<a contenteditable=\"false\" href=\"mailto:eductrain@ibra.co.za\">eductrain@ibra.co.za<\/a><\/p><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"elementskit-card\"><div id=\"primaryHeading-3-404d40e\" class=\"elementskit-card-header\" style=\"padding-left: 40px;\">\u00a0<\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-9973\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-9973\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> What happens after a professional body is accredited by the IRBA? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-9973\" class=\"elementor-element elementor-element-2d42407 e-con-full e-flex e-con e-child\" data-id=\"2d42407\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-15615e7 elementor-widget elementor-widget-text-editor\" data-id=\"15615e7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementskit-card active\"><div id=\"Collapse-6815f326a0e145a0f803\" class=\"collapse show\" aria-labelledby=\"primaryHeading-3-404d40e\" data-parent=\"#accordion-6a0e145a0f803\"><div class=\"elementskit-card-body ekit-accordion--content\"><div class=\"elementor-toggle-item\"><div class=\"elementor-tab-content elementor-clearfix elementor-active\"><p style=\"padding-left: 40px;\">Once accredited, the body must continue to meet these standards through ongoing compliance, monitoring, and reporting.<\/p><\/div><\/div><\/div><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-9974\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"5\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-9974\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> How frequently does the IRBA monitor accredited professional bodies? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-9974\" class=\"elementor-element elementor-element-1bda4fc e-con-full e-flex e-con e-child\" data-id=\"1bda4fc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-91ce2cd elementor-widget elementor-widget-text-editor\" data-id=\"91ce2cd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementskit-card active\"><div id=\"Collapse-6815f326a0e145a0f803\" class=\"collapse show\" aria-labelledby=\"primaryHeading-3-404d40e\" data-parent=\"#accordion-6a0e145a0f803\"><div class=\"elementskit-card-body ekit-accordion--content\"><div class=\"elementor-toggle-item\"><div class=\"elementor-tab-content elementor-clearfix elementor-active\"><p style=\"padding-left: 40px;\">Accreditation granted by IRBA remains valid for five years, during which the accredited body is subject to annual monitoring to ensure ongoing compliance with prescribed standards.<\/p><\/div><\/div><\/div><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-52836fc elementor-section-full_width elementor-hidden-desktop elementor-hidden-tablet elementor-hidden-mobile elementor-section-height-default elementor-section-height-default\" data-id=\"52836fc\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-5bc3f24\" data-id=\"5bc3f24\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-f171229 elementor-section-boxed elementor-section-height-default elementor-section-height-default elementor-invisible\" data-id=\"f171229\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;fadeInUp&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-b12af32\" data-id=\"b12af32\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-91fa5e3 animated-slow elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"91fa5e3\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInDown&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">FAQs - ADP<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4814ef4 elementor-widget elementor-widget-n-accordion\" data-id=\"4814ef4\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;all_collapsed&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-7550\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-7550\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> If I resigned from the ADP and decided to rejoin the programme later, do I need to pay the registration fees again? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-7550\" class=\"elementor-element elementor-element-1753277 e-con-full e-flex e-con e-child\" data-id=\"1753277\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f008cd7 elementor-widget elementor-widget-text-editor\" data-id=\"f008cd7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p style=\"padding-left: 40px;\">No, you need to contact\u00a0<a contenteditable=\"false\" href=\"mailto:adpadmin@irba.co.za\">adpadmin@irba.co.za<\/a>\u00a0to reinstate your application, no additional payment is due.<\/p><p style=\"padding-left: 40px;\">Please ensure you update your firm and ORA details, if this has changed.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-7551\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-7551\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> I applied for RPL, how do I know if it was approved? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-7551\" class=\"elementor-element elementor-element-1e30c3f e-con-full e-flex e-con e-child\" data-id=\"1e30c3f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f736837 elementor-widget elementor-widget-text-editor\" data-id=\"f736837\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p style=\"padding-left: 40px;\">To apply for RPL you must stipulate this upon application and indicate how many months of RPL you would like remission for, up to a maximum of 12 months. This means you will need to spend a min of 6 months on the ADP program.<\/p><p style=\"padding-left: 40px;\">Your application form must be accompanied by a motivation letter as to why we should grant you the RPL. There is no template for this, however, should indicate how long you have been a manager\/reviewer for, what clients and frameworks you have worked on and any other information to support your request.<\/p><p style=\"padding-left: 40px;\">Once you receive the welcome and registration email from the IRBA indicated that you have been successfully enrolled on the ADP, you may assume that your RPL HAS been granted.<\/p><p style=\"padding-left: 40px;\">(If you did not apply for RPL upon application for the ADP due to lack of knowledge on the topic, you can still apply for it after your application was approved, just contact\u00a0<a contenteditable=\"false\" href=\"mailto:adpadmin@irba.co.za\">adpadmin@irba.co.za<\/a>, submit request and motivation letter, the ADP team will revert with feedback).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-7552\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-7552\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> I am an RPL RCA, how does my PoE differ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-7552\" class=\"elementor-element elementor-element-dd49ec1 e-con-full e-flex e-con e-child\" data-id=\"dd49ec1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a5c87c1 elementor-widget elementor-widget-text-editor\" data-id=\"a5c87c1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p style=\"padding-left: 40px;\">It does not. You will still need to submit (via the ADP LMS):<\/p><ul><li style=\"list-style-type: none;\"><ul><li style=\"list-style-type: none;\"><ul><li>Initial Report \u2013 Progress Report 1.<\/li><li>Final Report \u2013 Progress Report 2.<\/li><li>RCA\u2019s latest performance appraisal.<\/li><li>Professional curriculum vitae of the RCA.<\/li><li>A copy of the CPD hours undertaken during the ADP.<\/li><li>POE declaration form.<\/li><\/ul><\/li><\/ul><\/li><\/ul><p style=\"padding-left: 40px;\">The PoE for RPL candidates will incorporate evidence from both the RPL period and the period spent on the ADP. The total hours must still equate 1500 hours or more.<\/p><p style=\"padding-left: 40px;\">For RPL candidates, the initial\/final reports containing the RPL evidence must be submitted as soon as possible, as the ADP monitoring visit is triggered sooner for RPL candidates firms.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-7553\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-7553\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Is an ADP monitoring visit compulsory? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-7553\" class=\"elementor-element elementor-element-79b9423 e-con-full e-flex e-con e-child\" data-id=\"79b9423\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c796c49 elementor-widget elementor-widget-text-editor\" data-id=\"c796c49\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementskit-card active\"><div id=\"Collapse-6815f326a0e20521d4e3\" class=\"collapse show\" aria-labelledby=\"primaryHeading-3-5b8d72a\" data-parent=\"#accordion-6a0e20521d4e3\"><div class=\"elementskit-card-body ekit-accordion--content\"><p style=\"padding-left: 40px;\">Yes. An ADP Monitoring visit is compulsory for all firms with candidates on the ADP.<\/p><p style=\"padding-left: 40px;\">This is a prerequisite to approval of the RCAs PoE.<\/p><p style=\"padding-left: 40px;\">Note: The firm may not be visited each time a new RCA registers on the ADP, depending on any prior firm ADP monitoring inspection outcomes.<\/p><\/div><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-7554\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"5\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-7554\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> What if the firm \u201cfails\u201d the monitoring visit? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-7554\" class=\"elementor-element elementor-element-df605ee e-con-full e-flex e-con e-child\" data-id=\"df605ee\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ce966fb elementor-widget elementor-widget-text-editor\" data-id=\"ce966fb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementskit-card active\"><div id=\"Collapse-6815f326a0e20521d4e3\" class=\"collapse show\" aria-labelledby=\"primaryHeading-3-5b8d72a\" data-parent=\"#accordion-6a0e20521d4e3\"><div class=\"elementskit-card-body ekit-accordion--content\"><p style=\"padding-left: 40px;\">It is important to note that the outcomes of the ADP monitoring visit are not a \u201cpass\u201d or \u201cfail\u201d. The outcome of the ADP monitoring visit is a low, medium or high monitoring intensity attributed to the firm based on demonstrated compliance with the relevant standards as assessed by the ADP Inspector.<\/p><p style=\"padding-left: 40px;\">The ADP Monitoring visit is developmental in nature.<\/p><p style=\"padding-left: 40px;\">The findings, along with robust recommendations, are reported to the firm. The IRBA expects that the firm will adequately address the findings accordingly.\u00a0<\/p><\/div><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-af4c6fc elementor-widget elementor-widget-spacer\" data-id=\"af4c6fc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-b3f634a elementor-widget elementor-widget-spacer\" data-id=\"b3f634a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-7033296\" data-id=\"7033296\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-0f338f7 elementor-section-boxed elementor-section-height-default elementor-section-height-default elementor-invisible\" data-id=\"0f338f7\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;fadeInUp&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-0d44438\" data-id=\"0d44438\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-35b6998 animated-slow elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"35b6998\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInDown&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">FAQs - ADP (Continued)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e81ad9a elementor-widget elementor-widget-n-accordion\" data-id=\"e81ad9a\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;all_collapsed&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2430\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2430\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> How does the ADP term differ if the candidate completed their articles with an elective other than audit, such as taxation? Can they still apply? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2430\" class=\"elementor-element elementor-element-3364341 e-con-full e-flex e-con e-child\" data-id=\"3364341\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e7115c5 elementor-widget elementor-widget-text-editor\" data-id=\"e7115c5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementskit-card active\"><div id=\"Collapse-53b9e006a0e20521eb9c\" class=\"collapse show\" aria-labelledby=\"primaryHeading-0-d06801f\" data-parent=\"#accordion-6a0e20521eb9c\"><div class=\"elementskit-card-body ekit-accordion--content\"><p style=\"padding-left: 40px;\">If you conducted your articles in an elective other than audit, \u00a0you are still eligible to register on the ADP if you are a CA, however, the ADP program duration is then 30 months achieving 2500 audit hours while you are at an audit firm. If post your CA qualification you were in an audit environment as an audit manager or similar, it is possible to still apply for RPL for consideration by the IRBA ADP Team.\u00a0<\/p><\/div><\/div><\/div><div class=\"elementskit-card\" style=\"padding-left: 40px;\"><div id=\"primaryHeading-1-d06801f\" class=\"elementskit-card-header\" style=\"padding-left: 40px;\">\u00a0<\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2431\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2431\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Can a candidate who has managerial audit experience, but is no longer directly in an audit manager role, apply for RPL? Or do you currently have to be in an audit manager role to do the ADP? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2431\" class=\"elementor-element elementor-element-6755bef e-con-full e-flex e-con e-child\" data-id=\"6755bef\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5711ea0 elementor-widget elementor-widget-text-editor\" data-id=\"5711ea0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementskit-card\"><div id=\"Collapse-f18f6b96a0e20521eb9c\" class=\"collapse show\" aria-labelledby=\"primaryHeading-1-d06801f\" data-parent=\"#accordion-6a0e20521eb9c\"><div class=\"elementskit-card-body ekit-accordion--content\"><p style=\"padding-left: 40px;\">Yes, you can still apply for RPL for the experience you have had as a prior audit manager if you were also a CA then. However, you do need to be in audit environment to be on the ADP, RPL is allowed for maximum of 12 months of the program. The remaining 6 months still must be completed on the ADP in an audit environment. If you are in a quality department or similar and conduct quality reviews, we do consider and allow for this as well.<\/p><\/div><\/div><\/div><div class=\"elementskit-card\" style=\"padding-left: 40px;\"><div id=\"primaryHeading-2-d06801f\" class=\"elementskit-card-header\" style=\"padding-left: 40px;\">\u00a0<\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2432\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2432\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Do the ADP monitoring visits occur for every RCA or are they conducted on a cycle basis? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2432\" class=\"elementor-element elementor-element-75a6818 e-con-full e-flex e-con e-child\" data-id=\"75a6818\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-23e8019 elementor-widget elementor-widget-text-editor\" data-id=\"23e8019\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p style=\"padding-left: 40px;\">Depends on the ADP monitoring outcome in 2025. If the firm still has a valid ADP monitoring outcome, i.e., it has not expired, by the time the 2026 RCA submits a PoE to the IRBA, it will not trigger another monitoring inspection. If the ADP monitoring outcome has expired before the submission of the full PoE of the second candidate, then the\u00a0 monitoring inspection will need to be redone.<\/p><p style=\"padding-left: 40px;\">Low Monitoring outcome \u2013 Valid for 36 months from the date of inspection<\/p><p style=\"padding-left: 40px;\">Medium Monitoring outcome &#8211; Valid for 18 months from the date of inspection<\/p><p style=\"padding-left: 40px;\">High Monitoring outcome &#8211; Valid for 6 months from the date of inspection.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2433\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2433\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Is the ADP monitoring inspection an indication of full compliance and can it be used as evidence of compliance against other IRBA inspections that the firm may be selected for? That is, if I had no or few findings for the ADP monitoring, can I expect the same from other IRBA inspections? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2433\" class=\"elementor-element elementor-element-f0c3eb7 e-con-full e-flex e-con e-child\" data-id=\"f0c3eb7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2457845 elementor-widget elementor-widget-text-editor\" data-id=\"2457845\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementskit-card active\"><div id=\"Collapse-6815f326a0e145a0f803\" class=\"collapse show\" aria-labelledby=\"primaryHeading-3-404d40e\" data-parent=\"#accordion-6a0e145a0f803\"><div class=\"elementskit-card-body ekit-accordion--content\"><div class=\"elementor-toggle-item\"><div class=\"elementor-tab-content elementor-clearfix elementor-active\"><p style=\"padding-left: 40px;\">The key is to understand the different objectives and scopes of the two processes. ADP monitoring focuses on whether the required quality standards have been\u00a0<em>adopted<\/em>\u00a0and\u00a0<em>implemented<\/em>\u00a0at a high level. It is a short, two-day review testing quality indicators relevant specifically for ADP purposes.<\/p><p style=\"padding-left: 40px;\">In contrast, Firm- or Engagement-level inspections conducted by the IRBA are far more extensive and typically span several weeks or even months. These inspections assess design, implementation and test operating effectiveness i.e., full compliance with the standards and regulations, in much greater depth.<\/p><p style=\"padding-left: 40px;\">Because of this, positive ADP monitoring results cannot be relied upon as an indicator of broader inspection outcomes.<\/p><p style=\"padding-left: 40px;\">While the ADP monitoring can place some reliance on the results of a comprehensive Firm-level inspection for ADP purposes, the reverse is not true.<\/p><p style=\"padding-left: 40px;\">Firms may therefore meet the ADP\u2019s requirements (allowing the RCA to progress and complete the ADP successfully), while still receiving additional findings during IRBA inspections due to the more detailed and rigorous nature of those reviews.<\/p><\/div><\/div><\/div><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Play Play Why should you become an RA? ADP GRADUATE CANDIDATES Read More About Us Our focus is around the clarion call of integrity, public interest and audit quality Learners [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"site-sidebar-layout":"no-sidebar","site-content-layout":"","ast-site-content-layout":"full-width-container","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"disabled","ast-banner-title-visibility":"disabled","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"disabled","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"disabled","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"class_list":["post-1930","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.lis-demos.co.za\/irba-learning\/wp-json\/wp\/v2\/pages\/1930","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.lis-demos.co.za\/irba-learning\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.lis-demos.co.za\/irba-learning\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.lis-demos.co.za\/irba-learning\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.lis-demos.co.za\/irba-learning\/wp-json\/wp\/v2\/comments?post=1930"}],"version-history":[{"count":471,"href":"https:\/\/www.lis-demos.co.za\/irba-learning\/wp-json\/wp\/v2\/pages\/1930\/revisions"}],"predecessor-version":[{"id":5577,"href":"https:\/\/www.lis-demos.co.za\/irba-learning\/wp-json\/wp\/v2\/pages\/1930\/revisions\/5577"}],"wp:attachment":[{"href":"https:\/\/www.lis-demos.co.za\/irba-learning\/wp-json\/wp\/v2\/media?parent=1930"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}