If you want to become a CA(SA), you’ve probably come across two essential terms: PGDA and CTA. At first, they feel like a confusing mix of accounting acronyms — but understanding them is a key part of becoming a CA(SA).
Both are advanced accounting qualifications that prepare you for the SAICA board exam, the Initial Test of Competence (ITC). But the two programmes are not the same.
In this guide, we break down PGDA vs CTA, explain their purpose, and help you figure out which qualification you need for your career as a chartered accountant in South Africa.
What is the difference between CTA and PGDA?
When comparing a PGDA (Postgraduate Diploma in Accounting) vs a CTA (Certificate in the Theory of Accounting), it helps to understand that both sit at the same academic level and both are designed for students who want to qualify as a CA(SA).
However, the difference between PGDA and CTA mostly comes down to structure, naming, and how universities offer their programmes.
A PGDA is a one-year postgraduate diploma in accounting that builds on an accredited undergraduate degree, such as a BCom Accounting.
This programme strengthens your technical skills in financial accounting, auditing, taxation, management accounting, and corporate governance.
Most PGDAs in South Africa include strong accounting theory components and meet SAICA’s standards.
A CTA, on the other hand, refers to the traditional academic route universities have used for decades to prepare students for the Initial Test of Competence (ITC exam).
Many universities now offer a PGDA instead of a CTA, but the goal of both is the same: to complete the accounting theory qualification required for CA(SA) progression.
Whether a school calls the programme a CTA programme or a PGDA, the key is its accreditation. You must choose a provider offering SAICA-accredited accounting programmes if you want to qualify for the board exam.
In short:
- A PGDA is a modern diploma qualification.
- A CTA is the traditional name for the same level of academic preparation.
- Both can qualify you to write the Initial Test of Competence — as long as they are SAICA-accredited.
Important note: Over the past few years, many South African universities have phased out the traditional Certificate in the Theory of Accounting (CTA) and replaced it with the Postgraduate Diploma in Accounting (PGDA). So, just be aware of this when applying for your programme.
Why is SAICA-accreditation so important?
SAICA accreditation is one of the most important factors to consider when choosing between a PGDA vs CTA. Only a SAICA-accredited programme meets the academic standards required for you to sit for the board exam — the ITC, now known as the IAC.
Accreditation ensures that your programme covers the full theory of accounting, including financial accounting, auditing, taxation, and management accounting at the depth required for the CA(SA) pathway.
In the January 2025 sitting of SAICA’s board exam (IAC/ITC), the national pass rate was 70%, highlighting how important it is to choose a strong, SAICA-accredited postgraduate programme that prepares you well.
What are the 4 types of accountants?
When exploring accounting postgraduate options, it helps to know the main types of accountants you can become. Here are the four most common groups:
1. Chartered Accountants — CA(SA)
These are highly trained professionals who have completed a SAICA-accredited PGDA or CTA, passed both SAICA board exams, and completed a training contract. They handle advanced auditing, finance, tax, and advisory tasks.
2. Management Accountants
These accountants focus on budgeting, performance measurement, and strategic planning inside a company. Many become CIMA-qualified and work closely with leadership teams.
3. Financial Accountants
Financial accountants prepare financial statements, ensure compliance with reporting standards, and work with them. They often hold degrees or diplomas and may work in private firms, corporations, or government.
4. Tax Accountants
Tax specialists focus on tax planning, tax returns, and helping organisations follow SARS laws. Some pursue further tax qualifications to specialise in complex tax matters.
The qualification path you choose — including whether you take a PGDA — depends on which accounting career you want to pursue.
FAQ
Which qualification is required to write the ITC exam?
You must complete a SAICA-accredited PGDA or CTA programme to qualify for the Initial Test of Competence (ITC) board exam. Any programme you choose must include the full theory of accounting content.
Is REGENT Business School’s PGDA SAICA-accredited?
Yes, the REGENT Business School PGDA is fully SAICA-accredited, meaning students who complete it meet the requirements to sit for the ITC exam and continue their journey toward becoming a CA(SA).
Can international students complete a PGDA or CTA?
Yes, international students can enrol, as long as they hold an accredited undergraduate degree equivalent to a South African BCom Accounting and meet SAICA’s entrance requirements. They may also need SAQA evaluation.
Study a PGDA with REGENT
Choosing the right postgraduate accounting programme is a key step in becoming a CA(SA). The REGENT Business School PGDA is designed to give you the technical, theoretical, and practical skills needed for success in the ITC exam and beyond.
As a fully SAICA-accredited programme, it prepares you for careers in auditing, taxation, financial reporting, and corporate advisory.
REGENT also offers flexible online learning, expert academic support, and a learning environment suited to working professionals.
Start your CA(SA) journey with confidence — study your PGDA with REGENT Business School.
