Professional Exams

Initial Test of Competence (ITC)

The Initial Test of Competence is the first part of the professional exams which assesses core technical competence. To qualify for entry to the ITC, you must have passed the Certificate in the Theory of Accounting (CTA) or equivalent CA postgraduate exam. This generally means that candidates enter for the ITC during their first year of their training contracts.

The CTA or equivalent qualification is valid for three years. This means candidates will be eligible to sit for the ITC exam for a period of three consecutive years, starting the year after obtaining a CTA or equivalent qualification. There are two examination opportunities per year for the ITC, namely in January and June of each year. This means candidates have a maximum of six attempts at the ITC.

The following documents can be downloaded under ITC resources:
    • ITC Registration (Application form to complete and submit)
    • ITC Regulations
    • ITC Past exam papers (Download various documents by year)
    • ITC Request copy of exam script (Application form to complete and submit)
    • ITC Application for Special Concession (Application form to complete and submit)
    • ITC Policy and procedure for Special Concession

The Assessment of Professional Competence is the second part of the qualifying examination, which assesses professional competence. To qualify for entry to the APC, a candidate must have:

    • passed the ITC; and
    • completed a minimum of 20 months at a registered training contract with an accredited training office, by the beginning of the month in which the assessment is written; and
    • completed a ICAN Tax course; and
    • successfully completed a professional programme with a registered provider.

The professional programme remains valid for a period of three consecutive years, which means that the APC must be passed within those three years; otherwise you will have to complete a professional programme again. The Professional Programme is a programme accredited and prescribed ty ICAN for admission to the Assessment of Professional Competence.

The following professional programme providers can be contacted on:
The following documents can be downloaded under APC resources:
    • APC Registration (Application form to complete and submit)
    • APC Regulations
    • APC Past exam papers (Download various documents by year)
    • APC Request copy of exam script (Application form to complete and submit)
    • APC Application for Special Concession (Application form to complete and submit)
    • APC Policy and procedure for Special Concession