If you want to become a Chartered Accountant South Africa, you will often hear the term CTA. But what is CTA, and why is it such a big part of the CA(SA) journey?
In South Africa, the CTA qualification is one of the most critical milestones for future accountants. It forms the theory of accountancy (CTA) component required by the South African Institute of Chartered Accountants (SAICA).
Many students also compare PGDA vs CTA and wonder which option is right for them.
In this blog, we break down the CTA’s meaning in South Africa, how it fits into your studies, and how REGENT’s PGDA can help you qualify.
What is a CTA programme & how does it differ from a PGDA?
A CTA programme — short for Certificate in the Theory of Accountancy — is a postgraduate qualification that covers the advanced theory needed to become a Chartered Accountant.
It builds on your undergraduate degree and prepares you for SAICA’s professional exams. When people ask “What is CTA?”, the simplest answer is this: it’s the final academic step before you can write the ITC exam.
Many universities in South Africa no longer refer to it as “CTA”. Instead, they offer a Postgraduate Diploma in Accounting (PGDA) that covers the same advanced accountancy content. This is why you’ll often hear PGDA vs CTA — but in practice, they serve the same purpose.
A PGDA or CTA must be SAICA-accredited for you to continue your CA(SA) journey. REGENT Business School’s PGDA is designed to fulfil this exact role.
It comprises the CA(SA) theory component, providing the knowledge needed for auditing, taxation, financial accounting, and management accounting.
So, while the names differ, the goal is the same:
- Provide the theory of accountancy (CTA)
- Prepare you for SAICA’s ITC exam
- Help you progress toward becoming a Chartered Accountant South Africa
Can you do SAICA without CTA or PGDA?
No, you cannot become a CA(SA) without completing a SAICA-accredited CTA or PGDA. SAICA requires every candidate to finish the advanced theory of accountancy before writing the ITC exam.
This ensures that all future CAs have strong technical knowledge before entering training. While you can choose between different accounting postgraduate programmes, they must meet SAICA standards and be officially recognised.
Without this qualification, you cannot register for ITC, start a training contract, or continue your journey with the Institute of Chartered Accountants. In short, the CTA/PGDA is a non-negotiable step in becoming a Chartered Accountant.
Is CA(SA) better than ACCA?
Whether CA(SA) is “better” than ACCA depends on your goals. Both are respected qualifications in South Africa and globally, but they serve different purposes.
The CA(SA) route is ideal if:
- You want deep technical training in advanced accountancy, audit, tax, and financial reporting.
- You plan to work in South Africa or Africa, where the South African Institute of Chartered Accountants (SAICA) is highly respected.
- You want strong mobility agreements with bodies like the African Institute of Chartered Accountants and other international professional institutes.
The ACCA route is ideal if:
- You want a flexible global qualification that doesn’t require strict local accreditation.
- You aim to work in multinational companies with broad finance roles.
In terms of recognition inside South Africa, the CA(SA) is often preferred for senior accounting, auditing, and leadership roles.
It follows a structured path: undergraduate degree → PGDA/CTA → ITC → training contract → APC. Many see it as more rigorous, which is why employers value it highly.
So while both are excellent, the CA(SA) carries powerful credibility within the South African accounting profession.
Is CA going to be replaced by AI?
AI is transforming the world of accounting, but it is not replacing Chartered Accountants (SA). Instead, AI is changing how accountants work. Routine tasks — such as data entry, reconciliations, and basic reporting — are increasingly automated.
But the work of a CA(SA) goes far beyond that.
Here’s what AI cannot replace:
- Professional judgement
- Ethical decision-making
- Complex analysis and interpretation
- Strategic financial leadership
- Audit assurance and risk evaluation
- Human understanding of business environments
In fact, SAICA and the wider accounting profession say that AI will increase the need for accountants who understand digital tools, analytics, and automation. The CA(SA) qualification is already evolving, with greater emphasis on technology, strategy, and critical thinking.
So no — the CA is not going away. Instead, the role is evolving. Future accountants will use AI to work faster and smarter, but human expertise will always be at the centre of financial leadership in South Africa and globally.
FAQ
Do I need a CTA to write the ITC exam?
Yes, to write SAICA’s Initial Test of Competence (ITC), you must complete a SAICA-accredited CTA or PGDA. This ensures you have mastered the CA(SA) theory component.
Is REGENT’s PGDA SAICA-accredited?
Yes, the REGENT Business School PGDA is fully accredited by SAICA. This means it meets all educational requirements for the ITC and supports your progress toward becoming a CA(SA).
What are the entry requirements for a CTA/PGDA?
You need an accredited Bachelor of Accounting or equivalent degree that covers key subjects such as auditing, taxation, financial accounting, and management accounting.
Your undergraduate programme must meet the requirements of the national accounting standards and SAICA’s competency framework.
Study a PGDA with REGENT
If you’re ready to take the next step in your CA(SA) journey, the REGENT Business School PGDA is designed to help you succeed. This postgraduate diploma in accounting provides all the advanced accountancy theory you need to progress toward ITC and your training contract.
With expert lecturers, strong academic support, and industry-aligned content, REGENT equips you with the skills required by the Institute of Chartered Accountants in South Africa.
Study flexibly, build confidence, and prepare for one of the most respected qualifications in the country. Start your path to becoming a CA(SA) today.
