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In the past few years the accountancy profession has come under

scrutiny. In an attempt to understand the possible root causes for

this, some have pointed to competence as being the problem.

Others have pointed to inappropriate ethical practices. Therefore,

accountants and auditors must reflect on their own competence

and continuous development.

This brief reflection on competence highlights the IRBA’s efforts in

ensuring that auditors are competent at entry into the profession,

and that they remain competent throughout their professional

lives. However, it is important to note that the duty to develop

competence remains with each individual registered auditor (RA).

The need for accountants and auditors to continuously reflect

on their competence is further compounded by the rapid rate of

change in the world and the complexity of auditing and accounting


The Audit Development Programme (ADP)

The ADP is an experiential learning period for those qualified

professional accountants who wish to obtain eligibility to register

as RAs. Professional accountants who did their training in an audit

environment are required to spend a minimum of 18 months on the

ADP before they can obtain eligibility to register as RAs. Candidates

on the ADP may also be signed-off in a period shorter than 18

months due to the recognition of prior learning. At the completion

of the required period, the candidate’s competence is assessed

through a portfolio of evidence. What this means is that by the time

an individual registers as an RA, they would have obtained audit

experience at a senior level.

We now take the opportunity to congratulate the candidates, listed

below, who recently completed the ADP. Some of them have already

registered as RAs. We wish you all the best in your future and look

forward to seeing your contributions to our efforts to restore the

public confidence in the profession. We would also like to remind

you that your mandate as an auditor is public protection. We also

extend our appreciation to your employers and oversight registered

auditors (ORAs) for their commitment to developing competence.

# Candidate Name

Firm Name

1 Jason Richard Bruhin

JN Chartered Accountants

2 Ian Charters

PKF (WKM) Inc.

3 Lindi van der Mescht

Macheallides Parker Kreitzmann

4 Tanya van Wyk

Jan Erasmus Auditors

5 Hester Johanna Bestbier


6 Jonathan Richard Jansen

Grant Thornton

7 Bianca Engelbrecht

Woest Malan Wenhold Inc.

8 Marthinus Hendrik Senekal

Centner Levine and Company

9 Marelize Haywood

Centner Levine and Company

10 Sanel Theart

Theron Du Plessis Somerset West Inc.

11 Marko Pretorius

Eksteen Louw & Badenhorst Inc.

12 Clovilde Moller

The Ashton CA(SA) Group Inc.

13 Rupert Maitland

Tuffias Sandberg

14 Shevonne Slabbert

Smith Savage

15 Matthew Goldacre

S Haynes and Associates Inc.

16 Carmina Coetzee

Nel Havinga and Corbett

17 Naheeda Shaikh Arab


18 Morne Holtzhauser

Ernst and Young Inc.

Issue 42 | April - June 2018