CA(SA) advantage – a passport to global demand

Tanya Grota | Chief Financial and People Officer | Makosi | mail me |

In several major global markets, accounting firms are finding it increasingly difficult to maintain a steady pipeline of qualified professionals. Fewer graduates are entering the profession, and progression to senior levels is taking longer. At the same time, firms face greater technical demands.

Regulatory scrutiny has tightened, and clients expect more from their advisers. As a result, the gap between demand for skilled professionals and available experience continues to widen. This shift has changed how firms approach recruitment. We are seeing growing reliance on internationally trained accountants who can step into delivery roles with minimal lead time.

South Africa has been part of this shift for some time. The highly respected Chartered Accountant (South Africa) [CA(SA)] qualification continues to produce a steady stream of professionals through a structured and closely managed process. Although the output is smaller than that of larger markets, the consistency of training remains globally recognised. That matters when firms need professionals who can contribute immediately. This consistency highlights the CA(SA) advantage.

The CA(SA) training model in practice

The structure of the qualification plays a significant role. Candidates complete the Initial Test of Competence (ITC) and the Assessment of Professional Competence (APC). At the same time, they undertake a three-year training contract.

During this period, most candidates gain exposure to audit, tax and advisory work across a wide range of clients and industries. Many also work on listed entities or within regulated industries early in their careers. Consequently, they quickly learn how to operate within formal reporting environments and deliver under pressure.

Responsibility also comes early for many CAs(SA). Trainees commonly take ownership of sections of audits. They also engage directly with senior client stakeholders before qualifying. This experience develops confidence and professional judgement that transfer effectively into global markets. Once again, this demonstrates the CA(SA) advantage.

Output vs demand

The numbers reinforce this trend. The South African Institute of Chartered Accountants (SAICA) has around 56,000 members. APC results over the past three years show between approximately 2,200 and 3,200 successful candidates each year. This level of output has remained relatively stable.

Globally, however, the picture looks different. The number of accounting degree completions in the United States declined by 6.6% during the most recent reporting cycle, despite some recovery in enrolments. Consequently, firms continue expanding their search for qualified professionals beyond their domestic markets.

The CA(SA) advantage – the global passport

For South African Chartered Accountants, this creates significant opportunities. The qualification has always enabled movement across industries. Many professionals have built successful careers in audit, corporate finance, private equity and operational leadership. International exposure also arrives early for many CAs(SA), either through secondments or work on global clients.

That mobility now has renewed regulatory support. In April 2026, SAICA announced the renewal of its Mutual Recognition Agreement with the National Association of State Boards of Accountancy (NASBA) and the American Institute of Certified Public Accountants (AICPA). The agreement confirms substantial equivalency between the CA(SA) designation and the US Certified Public Accountant (CPA) credential until 2031. For South African Chartered Accountants, this reinforces the global standing of the designation and further strengthens the CA(SA) advantage.

I have also observed a significant shift in how CA careers develop. Increasingly, mid-career professionals are moving away from single-firm career paths. Instead, many seek project-based assignments that offer broader exposure within shorter periods. They now view flexibility over location and working arrangements as an important part of career planning rather than a secondary consideration.

The role of technology

This evolution brings practical challenges. Distributed work requires strong structures to function effectively. Matching professionals with suitable engagements demands more than simply checking availability. Organisations must also maintain consistent delivery standards across different teams and geographies. Without the right systems, administrative demands can outweigh the benefits.

We address this challenge through our proprietary technology platform, Luna. The platform connects the full work lifecycle in one place. It supports matching, onboarding, delivery, feedback and ongoing professional development.

For consultants, these capabilities appear in everyday work. They have a single view of current engagements, performance feedback and upcoming opportunities. The platform continuously updates talent profiles, improving how future work is matched. As a result, assignments align more closely with consultants’ skills and previous experience rather than short-term resource availability.

The platform also reduces the administrative work surrounding delivery. It centralises communication, timelines and documentation. Consequently, consultants spend less time moving between systems and more time focusing on client work.

Technology is changing how accounting talent is managed and deployed globally. Luna was built to solve a practical problem at scale: how to match highly skilled professionals to the right work with greater accuracy and consistency. By combining real-time skills, experience, performance data and working preferences, we’re able to place consultants into engagements where they can add value quickly and build stronger long-term careers.

– Stan Kobrin, VP of Technology, Makosi

The platform also supports professional development. Learning resources and knowledge centres sit within the same environment. These resources support movement across different engagement types. Feedback also links directly to specific assignments rather than periodic performance reviews. Consequently, consultants gain a clearer understanding of their progression. In addition, a community layer enables consultants to share experiences and remain connected with the broader network, which is especially valuable in a remote working environment.

A different approach to career development

We place Chartered Accountants into international engagements across firms and industries. Assignments vary in both duration and complexity. As a result, consultants move between clients and sectors within shorter timeframes. This gives them exposure that would normally take much longer to achieve within a single organisation.

Progression follows the complexity of the work rather than a fixed timeline. As consultants undertake more demanding engagements, they assume greater responsibility. They do not need to wait for formal promotion cycles before accessing different types of work. At the same time, continuity remains. Consultants continue working within the same platform while receiving consistent support and access to future opportunities.

This model also changes how organisations think about location. Consultants can work on international engagements without permanently relocating. Many remain based in South Africa while serving clients in other markets.

Flexibility extends beyond location. Time off is managed at the engagement level, with access to flexible paid time off that differs from traditional South African firm structures. We also offer options such as our Global Nomad Visa programme, allowing consultants to work from different locations for defined periods, depending on the engagement.

Workload, location and time away from work therefore revolve around individual assignments. This gives consultants greater control over how they structure their careers while maintaining consistent delivery standards.

Implications for South African talent

For South African professionals, working for global organisations has important practical implications. Access to international work no longer depends on emigrating or committing permanently to a single overseas firm. Instead, professionals can build global careers while remaining based in South Africa. This has a direct impact on talent retention and the accumulation of valuable international experience.

For firms outside South Africa, the benefit lies in accessing professionals who already know how to operate in complex environments. They can integrate into delivery roles more quickly while maintaining consistently high standards of work.

The CA(SA) qualification continues to hold its global reputation because of both its structure and its practical application. What is changing is the way professionals build careers on that foundation. Today, there are more opportunities to gain experience, accept greater responsibility, and work across borders. Firms and operating models that embrace this shift are becoming increasingly attractive to the next generation of professionals.

We continue to see strong interest from South African Chartered Accountants and finance professionals seeking broader international exposure and greater flexibility in shaping their careers. We remain committed to connecting with talented professionals who want to work this way.