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"Partner with CIMA and give international opportunities"

CIBA and CIMA are working together to develop the next generation of accountants through our combined ATC model.

Employers and firms may register to become a Southern African Institute for Business Accountants (CIBA) Approved Training Centre (ATC). Registering as an ATC allows an employer to offer learnerships and as a result, obtain a tax deduction. CIBA’s ATC programme is run in conjunction with the Chartered Institute of Management Accountants (CIMA). This means that CIBA ATCs must register as CIMA Training Providers and in this way register their trainee accountants on the Finance and Accounting Services Sector Education and Training Authority (FASSET) accredited learnership.

CIBA approved training centres

CIBA ATC status is available to any employer who meets certain standards.

Employers currently employing or intending to employ CIBA students can apply to become a CIBA ATC.

Benefits of becoming a CIBA ATC

  • Recognition as a CIMA Training Partner (including use of the CIMA Training Partner logo, an effective recruitment tool to attract and retain the best)
  • More motivated students
  • More passes, fewer re-examinations, saving your business time and money
  • Better career prospects and membership of a chartered body
  • Tax deductions: R 55 000 to R 60 000 tax rebate from SARS
  • Discretional cash grant from the Seta responsible for the sector in which your company operates
  • Skills Development Levy waiver

Becoming a CIBA ATC

The process of becoming a CIBA approved employer is managed by CIMA on behalf of CIBA.

This means that employers and students will be subject to a dual registration process. Employers are registered with CIBA as CIBA approved employers and with CIMA as training providers. Students are registered with CIBA as CIBA students and with CIMA as CIMA students.

Approved employer/training provider accreditation is awarded for three years to employers with registered CIBA/CIMA students and 12 months for employers without any CIBA/CIMA students. Any organisation wishing to become approved employer/training providers must meet the foundation standards for the training of CIMA students.

What is expected from an ATC?

As an ATC you must show how you support trainees and that you have certain HR policies and procedures in place. You will also need to monitor your students’ development using a logbook. As part of your application as an ATC you must be able to show how you comply with the following:


  • Identify a co­ordinator to oversee training and development
  • Establish a clear policy for learning and development
  • Provide an ethics policy/code of conduct and training in this area
  • Encourage CIMA members and students to maintain accurate employer and personal records with CIBA/CIMA


  • Conduct individual performance reviews at least once a year

Design and act

  • Give guidance on the resources available to CIBA/CIMA members and students to help develop themselves
  • Commit some financial resource to underpin training and personal development plans
  • Give students time off to sit for CIBA/CIMA exams
  • Provide a structured and supportive environment in which CIBA/CIMA students can take responsibility for their own training and practical experiences


  • Offer CIBA/CIMA members and students the opportunity to discuss their progress and any new development requirements. This may include current and potential job roles, exams and practical experience requirements


  • Conduct an annual review of the scheme as a whole. This may include issues arising from the evaluation of all learning and development activities, training and personal development plans
  • Adjust overall plans to reflect the outcome of the review

What is a CIBA/CIMA learnership?

The CIBA/CIMA learnership is a registered workplace programme established by FASSET which is the Seta responsible for the Finance, Accounting, Management Consulting and other Financial Services sector.

The programme is tailored to CIBA/CIMA and is available at each level of your CIMA studies i.e. Certificate, Managerial and Strategic. Students may exit the programme at any of the levels. However, a CIBA designation may be issued only after completion of the first two levels (Certificate and Managerial). CIMA membership may only be awarded after completion of all three levels.

On successful completion of each of these levels you will be awarded the following professional qualifications:

  • Certificate level: Certificate in Business Accounting
  • Managerial level: Advanced Diploma in Management Accounting
  • Strategic level: Chartered Management Accountant

What is the purpose of a learnership?

Learnerships are a government initiative established by the various Setas, in order to incentivise South African companies, e.g. CIMA, to encourage skills development and education in recognised professional qualifications.
For more information see the section on:

Register as a CIBA approved employer and a CIMA Training Provider