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“Earn the license that distinguish you as a IFRS for SME specialist”

All designated SAIBA members can apply to become a Licensed IFRS for SME specialist.

The license is built on competence, ethics, and professional engagement standards and provides powerful support to accountants in practice.

Become licensed in IFRS for SME, attract more clients, get referrals from non-specialist accountants and diversify your income stream.

Companies Act Authority

The Companies and Intellectual Property Commission (CIPC) has, accredited SAIBA as a professional body for business rescue practitioners in terms of Section 138(1) of the Companies Act, 2008.

Business rescue, as defined by the Companies Act 2008, aims to facilitate the rehabilitation of a company that is "financially distressed" by providing for: the temporary supervision of the company and management of its affairs, business and property by a business rescue practitioner, a temporary moratorium ("stay") on the rights of claimants against the company or in respect of property in its possession and the development and implementation (if approved) of a business rescue plan to rescue the company by restructuring its business, property, debt, affairs, other liabilities and equity.

Chapter 6 of the Companies Act, 2008 requires that SAIBA establish and maintain proper mechanisms to ensure that its members achieve professional competence with regard to Business Rescue. This is achieved by providing recognition for prior experience and knowledge.

SAIBA are obligated by the Companies Act, 2008 to ensure that SAIBA members that provide business rescue services to clients, are:

  • competent and able to provide high quality services,
  • accountable for the work they perform,
  • committed to relevant CPD, and
  • aware of their role and responsibility to clients, and society.

Our License for Business Rescue aims to achieve this.

Licensed Business Rescuer

Stand-alone license

This license is accredited by SAIBA and authorises the member to perform a specialist service within the standards of engagements as set by SAIBA.

The license is not the equivalent of a designation nor a qualification.

Purpose of the license

Professional responsibilities when an engagement to perform agreed-upon procedures regarding on the application of a Business Visa.

Business Visa applications

Get authorised to perform a specialised service as set by the National Qualifications Framework Act, 67 of 2008.

After completing this license the designated member will be:

  • Stand out from the crowd and hence be able to attract more clients.
  • Be able to accept referrals from other non-specialist accountants and in this way diversify your client composition to include business clients and other accountants.
  • Be offered a specialist work at a higher fee than normal accounting work providing a much higher profit margin per hour of service delivered.

The following topics are covered in the license

Study unit 1:

  • Introduction

Study unit 2:

  • Objectives

Study unit 3:

  • General principles

Study unit 4:

  • Defining terms

Study unit 5:

  • Planning

Study unit 6:

  • Documentation

Study unit 7:

  • Procedures and evidence

Study unit 8:

  • Reporting

Study unit 9:

  • Engagement letter

Study unit 10:

  • Example report

Why a license for independent reviewers

The objective of this licence is to equip Business Accountants in Practice to:

  • To establish standards on the BAP(SA)’s professional responsibilities when an engagement to perform agreed-upon procedures regarding on the application of a Business Visa in terms of sections 14(1)(a) and (2)(b) of the Immigration Regulations (as amended) under the Immigration Act, No. 13 of 2002, is undertaken, and on the form and content of the report that the BAP(SA) issues in connection with such an engagement.
  • To obtain the licence you need to provide evidence of competence in the specialist area. This evidence is presented by passing an exam. The exam is set by an independent industry expert and accredited by SAIBA.

If you want to perform independent reviews you have to be licensed

The Licensed Immigration Accountant (LIA) is a professional license that is awarded to:

  • members of SAIBA, that have
  • obtained a BAP(SA) designation, and who
  • want to perform submit accountants reports as part of an immigration application, and
  • has a minimum of 2 years of relevant post-designation experience

Branded, secure, and verifiable digital certificates

  • Obtain branded, secure, and verifiable digital certificates and badges.
  • Your certificates can't be duplicated or faked.
  • With a single click, you and potential clients/employers can verify the achievement is legitimate.
  • Social media ready.
  • We automatically optimize your certificates and badges to display perfectly on any screen size, so they always look good.

Get your license

Go to SAIBA Academy and start to specialise.