The scope of the Sector Code is broad-based black economic empowerment (B-BBEE) for the Chartered Accountancy CA(SA) profession and sector. Employers and education institutions are only included in the scope of the Sector Code to the extent that they employ SAICA trainees or members of SAICA or offer accredited SAICA education and training programmes leading to the designation CA(SA)

While the Sector Code's primary objective is the transformation of the CA profession and sector, for practical purposes all staff, partners and directors employed by firms in public practice are included in the ambit of this Sector Code.

3.1 Introduction

3.2 The CA Profession