Rhendani was born in South Africa and is an ACCA member who is a senior auditor working for the Auditor General office. Rhendani has 15 years of practical audit experience. 

Rhendani was admitted as an ACCA member ten years ago and has been working at the Auditor General office since. She had two career breaks in the last ten years when she was on maternity leave (each lasting nine months long). The first break was eight years ago and the second one six years ago.

Over the last five years Rhendani has been working full time and with no significant breaks. Rhendani had obtained a broad range of audit experience and is now looking forward to the next step in her career. Rhendani is looking to become a registered auditor as she intends to set-up her own audit firm and work for herself, which will allow her more flexibility around her family commitments.

As Rhendani has more than three years of audit experience and more than two years of that was obtained post-membership, she can successfully demonstrate the achievement of this requirement of ACCA’s Professional Development Programme (PDP).

Rhendani’s work experience is also recent and there have not been any gaps in the last five years. This covers the second part of the work experience requirement in terms of the age of the experience.

During her time as an ACCA trainee, Rhendani passed the South African variants of the equivalent of the Corporate and Business Law exam and the Taxation exam from the Applied Skills level as well as the Advanced Taxation exam from the Strategic Professional level. Her other Options exam at the Strategic Professional level was the International variant of the Advanced Audit and Assurance exam.

As part of her application to ACCA Rhendani needs to complete the relevant training record in order to demonstrate that she meets the required nine audit competences as specified in Annexure 4 of the Recognised Prior Learning Policy. Rhendani also needs to complete the competence-based submission which forms part of ACCA’s South Africa Audit Qualification (SA AQ) application form. This is designed to demonstrate a member’s knowledge of auditing in the Republic of South Africa. The training record must be verified by a suitably qualified principal* who has detailed knowledge of Rhendani’s work over the last five years.

Rhendani also needs to demonstrate full compliance with ACCA’s CPD requirements over the last two years and specifically in relation to her audit related CPD. This needs to be included in Rhendani’s application for the ACCA SA AQ.

Based on the work experience that Rhendani has to date and the exams she has successfully passed, Rhendani is eligible to get credit for ACCA’s Professional Development Programme. This allows Rhendani to apply for ACCA’s South Africa Audit Qualification (SA AQ) as per ACCA’s Recognised Prior Learning Policy.

After the award of the SA AQ and the credit she has obtained for ACCA’s PDP, Rhendani can register onto IRBA’s ADP.

* A principal is defined as an appropriately qualified member of a professional accountancy body who has overall responsibility for supervising the training of individuals towards ACCA’s practising certificates (and audit qualification) and acts as guarantor to ACCA that individuals have reached the required standards. In order to be eligible to act as a training principal, the individual must be a registered auditor in South Africa.