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Broad-Based Black Economic Empowerment Act, 2003 (Act No. 53 of 2003)

Industry Charters

Chartered Accountancy Charter


Appendix 1: Interpretations (continued 2)


'Black Professional Service Provider'*

means black individuals who provide services of a professional nature.


'Certified Learning Programme'*

means any Learning Programme for which the Measured Entity has—

(a) any form of independent written certification as referred to in the 'Learning Achievements' column of the Learning Programmes Matrix, or if it does not have such certification:
(b) an enrolment certificate issued by the independent person responsible for the issue of certification referred to in statement 400 and 804 confirming the employee has —
(c) enrolled for, is attending and is making satisfactory progress in the Learning Programme; or
(d) enrolled for but not attended the Learning; or
(e) attended the Training Programme but has failed an evaluation of their learning progress.


'Charter Council'

means a council established in terms of code 000, statement 010 to fulfil the functions set out in annex 010-A.


'CA profession'


(a) anyone who holds or is working towards obtaining the CA(SA) designation inside and outside of public practice,
(b) those persons employed by an accredited CA(SA) education provider who are directly involved in providing such education,
(c) the South African Institute of Chartered Accountants with which holders of the designation CA(SA) are registered, and
(d) organisations registered and practising as CAs(SA) and/or RAs and affiliated entities of all such organisations (to be known as the CA sector for purposes of this Sector Code) and people employed by such organisations.


'CA Sector Code scorecard'

means the scorecard for the measurement of broad-based B-BBEE in terms of this Sector Code.


'Companies Act'*

means the Companies Act 61 of 1973, as amended or substituted.


'Company Limited by Guarantee'*

means a company as referred to in section 19(1)(b) of the Companies Act.


'Competent Person'*

means a person who has acquired through training, qualification and experience the knowledge and skills necessary for undertaking any task assigned to them under the codes.


'Core Skills'*

mean skills that are—

(a) value-adding to the activities of the Measured Entity in line with its core business;
(b) in areas the Measured Entity cannot outsource; or
(c) within the production I operational part of the Measured Entity's value chain, as opposed to the supply side, services or downstream operations.


'Critical Skills'*

mean those skills to be identified by any SETA.


'Disabled Employees'*

has the meaning defined in the Code of Good Practice on Key Aspects of Disability in the Workplace issued under section 54 of the Employment Equity Act.



means the Department of Trade and Industry.