The second part of your path towards becoming a CA entails completing a training contract with a registered training office.

A Training Office is an accredited training office, within the borders of Namibia, and refers to an organisation in public practice, that is accredited by and registered with the Public Accountants’ and Auditors’ Board as an organisation where prospective CAs(Nam) may be trained.

A Training Contract is a written contract, entered into on the prescribed form and registered with the Public Accountants’ and Auditors’ Board, in terms of which a trainee accountant is duly bound to the training office for a specified period and is entitled to receive training in the prescribed competencies as set out in the Training Regulations and which is a prerequisite to qualify for registration as a CA(NAM) in terms of ICAN’s Constitution.

The duration of you training contract depend on your highest qualification obtained at the start of the contract.

5 Years If your highest academic qualification is Grade 12, you would enter into a five-year training contract with a registered training office.

4 Years If your highest academic qualification is a non-accredited undergraduate degree, you would enter into a four-year training contract with a registered training office. You would then be required to complete an accredited bridging course and an accredited postgraduate degree on a part-time basis, while you complete your training contract. If you obtain the accredited undergraduate degree or equivalent, before the end of your fourth year of training contract, you can apply for one year’s academic remission as a result of obtaining an accredited undergraduate degree.

3 Years If your highest academic qualification is an accredited undergraduate degree, you would enter into a three-year training contract with a registered office. You would then be required to complete an accredited postgraduate degree on a part-time basis while you complete your training contract.

3 Years If your highest academic qualification is an accredited postgraduate degree, you would enter into a three-year training contract with a registered office. This means that candidates enter for the ITC (first professional exam) during their first year of their training contracts.

All the training offices in Namibia are in public practice and are accredited to offer the Auditing and Assurance Elective.

Over time the ICAN Secretariat has received enquiries from large financial and commercial enterprises as well as from audit firms to register trainees for Training Outside of Public Practice (TOPP).

The TOPP programme is an alternate route to becoming a Chartered Accountant. It specialises in competencies relating to either Financial Management, Internal Auditing, Taxation or Risk Management and Governance. As a CA trainee, you will enter into a TOPP training contract and you will need to comply with the TOPP Training Regulations.

Training Offices interested in offering electives other than Auditing and Assurance, and Companies in Commerce & Industry that are interested in starting a TOPP training programme where were informed about the implementation of the TOPP Programme in Namibia which commenced from June 2019.

Currently there are no Audit firms and companies in Commerce & Industry who are accredited as a TOPP Training Office in Namibia.