THE PRACTICAL ROUTE TO BECOMING A REGISTERED GOVERNMENT AUDITOR GASP 2013: Click Here if you want to register for the Government Auditing Specialism (GASP) Course in order to write the 2013 RGA-QE Do you meet the RGA subject and degree requirements? Click Here if you want to download the CHECK LIST OF RGA SUBJECT AND DEGREE REQUIREMENTS. * Don’t have PDF reader ? Click HERE to get your FREE copy. DOCUMENTS • Common Body of Knowledge and Skills for RGAs (2008) (pdf) • Government Auditing Experience: Guidelines & Regulations - 2008 (pdf) [ Fees payable in respect of this section ] WHAT IS A REGISTERED GOVERNMENT AUDITOR? A Registered Government Auditor (RGA) is a professional who is specifically equipped to audit in the public sector. The RGA’s competencies are described in a document titled: Common Body of Knowledge and Skills for Registered Government Auditors (COBOKS for RGAs). Auditing (in the private and public sectors) is no longer generic as the environment in the public sector differs substantially from the private sector. Not only does the entire approach (profit driven as opposed to service delivery driven) differ, but the culture of the public sector, and the specific Acts and Regulations are completely different. In addition to this, the public sector accounting standards are different, ethical codes differ, to mention but a few. The RGA qualification was designed and developed to address these differences. Most RGAs apply their professional talents in the Auditor-General, but their knowledge of financial management, public sector accounting, internal control systems, and other competencies, equip the RGA to accept senior posts in the broader public sector, such as Chief Financial Officers (CFOs) and senior financial managers. RGAs are also highly sought after by private sector auditing firms, as these firms assist not only the Auditor-General in performing audits the public sector, but the firms also provide a range of consulting and accounting services to the broader public sector. Given the wide range of organisations that are audited by the Auditor-General, the RGA continuously changes scenery, moving from national and provincial departments, to local authorities, to public entities and Constitutional Institutions. Many of the organisations that are audited by the Auditor- General dwarf the largest listed companies in the private sector in size. The Southern African Institute of Government Auditors recognises the Registered Government Auditor as the highest level of professional qualification with regard to public sector audit. The relevant qualification “government auditing” is registered with SAQA on level 7. In this regard SAIGA’s COBOKS qualifies as “specialised learning” (SAQA terminology). The Southern African Institute of Government Auditors is recognised as a professional body by the South African Qualifications Authority (SAQA) for the purposes of the National Qualifications Framework Act, Act 67 of 2008. The professional designation "Registered Government Auditor" (RGA) is registered on the National Qualifications Framework (NQF) for the purposes of the NQF Act of 2008. The Auditor-General has also recognised the RGA as a professional qualification. [ BACK TO THE TOP ] THE PRACTICAL ROUTE TO QUALIFY AS A REGISTERED GOVERNMENT AUDITOR (RGA) The RGA entry requirements can be broken-down into the following four phases: Formal education at a tertiary institution Government auditing experience The Government Auditing Specialism Programme The Qualifying Examination for Registered Government Auditors 1. Formal education at a tertiary institution The prospective RGA will have to obtain a qualification complying with certain minimum requirements as later set out in more detail. The philosophy followed is that a four year business orientated degree / diploma (as specified) will provide the general and basic knowledge and skills needed to function in an interdependent economy. These basic skills and supportive subject content are not defined in this curriculum. All tertiary institutions engage in extensive and on-going curriculum research to ensure that their formal programmes are market orientated and meet the needs of all major role players in the economy. Whilst certain differences and nuances may occur, as far as curriculum content of the various tertiary institutions is concerned, COBOKS rather focuses on minimum knowledge and skills levels which complement core knowledge and skills unique to the RGA. The registration requirements are: Four year training program* at a registered** tertiary institution. Minimum required subjects which have to passed successfully are: • Financial Accounting (three full years) • Auditing (two full years) – excluding internal auditing • Management Accounting (two full years) • Taxation (one full year) • Computer Information Systems (one full year) • Commercial Law (one full year) • Statistics (one full year) Note: the Institute acknowledges that tertiary institutions may use different names for the above generic subjects. * The philosophy that SAIGA follows in this regard is that the qualifying candidate has more than merely a three year degree or diploma and is therefore more matured from an educational point of view. A basic BCom, BCompt or BCom (Accounting) candidate may meet the subject requirements, but not the four year programme requirement. SAIGA visualizes the three-year learner to have completed another year or longer at a tertiary institution. For example: A BCom (three years) plus any additional graduate or post graduate degree or diploma or post graduate diploma from a  tertiary institution. Designations or qualifications conferred by professional bodies do not qualify. A four year BTech degree will also suffice, but not a BCom degree that the student completed over a four-year period (extended programmes) is not sufficient. ** Registration refers to registration with the Department of Education. [ BACK TO THE TOP ] 2. Government Auditing Experience (GAE) The prospective RGA must gain his practical experience in the public sector and in a government auditing environment. This specifically defined (public sector) auditing experience is referred to as government auditing experience (GAE). Taking into account the mandate which the Auditor-General is given by the Public Audit Act, a large portion of the RGA’s government auditing experience has to be certified by the Auditor-General. The Auditor-General therefore acts as a partial certification authority with regard to the government auditing experience requirements. The Common Body of Knowledge and Skills for Registered Government Auditors (COBOKS for RGAs) requires that a candidate complete at least four years of government auditing experience. Of these four years, a minimum of three years experience has to be gained whilst working for or within the Auditor- General. Other entities (for example firms of Registered Auditors) can also apply to be accredited as GAE- providers by applying to the Institute. This provision is aimed at those firms that are acting as “authorised auditors” as defined in Sections 1 and 12 of the Public Audit Act. Where the audit staff of these firms is involved in audit work for the Auditor-General this may classify as Government Auditing Experience and the staff members may consequently comply with the GAE-requirements by being in the employ of such an accredited GAE-provider. The fourth year of practical experience can be gained by working in auditing / accounting-related fields in the wider public sector, including government departments, local authorities, public entities, governmental contract work or internal audit in the public sector. If the fourth year is not served in the Auditor-General (or other accredited GAE-provider), the prospective candidate has to submit documentary proof of employment and experience in the public sector to the satisfaction of the Institute’s Executive Committee (EXCO). Candidates who are not employed by the Auditor-General (or other accredited GAE-provider), but work for private, non-accredited audit firms who assist the Auditor-General in public audit work (contract work as authorised auditors), can also meet the GAE-requirement, provided that the Auditor-General certifies their public audit work record as correct and that they also meet the basic Experience Band requirements set out in this document to the satisfaction of the Institute’s EXCO. Such candidates will have to apply to the Institute in writing. The four years (or the required part thereof) need not be served in succession, but can be acquired over a maximum period of ten years. A prospective RGA candidate will receive a full year’s Government Auditing Experience (GAE) recognition for every three years the candidate has worked in a generic audit environment (private sector audit firms), provided that the credit of GAE so received does not exceed two years. Therefore, candidates who have completed their trainee accountants’ contracts with the South African Institute of Chartered Accountants (“articles”), will receive one year GAE credit. A prerequisite for this recognition is that the candidate will have already successfully completed the Government Auditing Specialism Programme (GASP). Registered Auditors (RAs): SAIGA recognises the positive practical experience benefits that the assumption of higher responsibility in an auditing capacity have. Based on this recognition, a Registered Auditor (RA) registered with the Independent Regulatory Board for Auditors (IRBA) is deemed to have fulfilled SAIGA’s government auditing experience requirements if: • the RA is currently (at time of application to write the RGA-QE) registered with the IRBA. • the RA can prove registration with the IRBA for a period of at least two years. • the RA submits a record of government auditing and public sector experience to the satisfaction of SAIGA’s EXCO. The full Guidelines and Regulations with regard to the required Government Auditing Experience can be downloaded from the following link: • Government Auditing Experience: Guidelines and Regulations – 2008 (pdf) • GATE Electronic assessment tool (Excel) for trainee auditors - Master (Excel) [ BACK TO THE TOP ] 3. The Government Auditing Specialism Programme ( GASP ) GASP OVERVIEW The Government Auditing Specialism Programme (GASP) is a formal requirement to become a RGA and is incorporated in the COBOKS for RGAs since 2008. All candidates, also those who meet all the RGA qualification and subject requirements, are compelled to enrol for and to successfully complete GASP. NORMAL FORMAT OF GASP The current format of GASP consists of seven Modules, assignments and three summative assessment (written over three days). GASP is presented in August and September with the RGA-Qualifying Examination (RGA-QE) written at the end of November. GASP is based on the following educational concepts: • Attendance of specific training interventions (seven Modules). • Self-Study assignments. • A three-paper summative assessment. FORMAT OF GASP 2013 Candidates can enroll for GASP as from December 2012. * The last day to enroll is Thursday, 11 April 2013. If sufficient, duly completed successful applications are received by the SAIGA Secretariat by 11 April 2013 by 12:00, GASP will be rolled out for 2013. Candidates are advised to enroll as soon as possible to ensure that the programme will be presented in 2013. The faster we receive entries, the quicker the decision to present GASP 2013 can be confirmed. In 2013, four of the seven Modules will be presented over two days, the sixth Module over one day and the fifth and seventh Modules (GAAP) will remain three days long. The shortened Modules will contain specific instructions to ensure that candidates cover the same course content. This will be achieved through specific assignments, reading work, etc. To save on traveling and related costs, the Modules will be grouped in pairs of two in one week. Candidates can travel on Mondays and the first of the two Modules will commence on Tuesday - the second Module for the week ending on Friday. TIME FRAME GASP will commence in the middle of August and the last Module will be presented at the end of September.  The last of the three summative assessments will be written on end of September / beginning of October. The RGA-QE is scheduled for middle November. QUALIFYING CRITERIA Candidates are allowed to enroll for GASP if they meet the subject requirements set out in the COBOKS (Common Body of Knowledge and Skills - 2008) as well as the four-year degree-diploma requirement. Details are set out in the COBOKS on pages 7 and 8. Please note that a three year degree, which was obtained through four or even five years of study is not sufficient. Therefore you cannot apply for GASP if you only have a BCom or a BCompt. You need a BCompt (Hons) or BCom )Hons) with the correct subjects. If SAIGA does not receive the all application documents (degree certificates, subject lists [pre and post graduate], GASP checklist, etc as required) and if the forms are not duly completed and signed, an application can be judged as unsuccessful. SAIGA is under no obligation to request the outstanding documents. So candidates have to make 100% sure that they submit all required documents and that they fill-in all the required fields on the application form. It is not a requirement that candidates have completed their period of practical training. If they pass the RGA-QE, they do, however, have to have completed their period of practical training before being allowed to register as RGA. GENERAL APPROACH DURING GASP The Government Auditing Specialism Programme forms the core of the RGA competencies development. GASP is designed to address certain shortcomings in the academic programmes of tertiary institutions. Although these academic programmes are currently used to meet the RGA subject requirements (particularly the subjects of Accounting and Auditing), they do not include the public sector topics that form the basis on which the government auditor's competencies are applied, for example: • The PFMA • The Treasury Regulations • The MFMA • GRAP • GAMAP • National Treasury’s Guide on How to Prepare Annual Financial Statements for Government Departments • The Public Audit Act • Performance auditing • Forensic auditing • Auditing of performance information These specialist public sector topics are now in a mature stage of development and through GASP, RGA- candidates receive the necessary specialist knowledge required to be a competent government auditor. By following the Government Auditing Specialism Programme candidates receive more intensive exposure to and training in public sector / government auditing specialist topics. The seven Modules form the core of the GASP training intervention. Between the various Modules candidates will have to do additional reading and self-study and also prepare and submit a number of assignments based on the course contents of particular Modules. Details will be communicated to candidates during the lectures. Not all Modules will require the submission of formal assignments, as Modules of practical application will take preference.  The assignments will be prepared and assessed by SAIGA.  GASP is completed by the writing of three summative assessments. The summative assessments are designed to mirror the RGA-QE format and a the end of September candidates will write three three- hour examinations (GASP assessments). Successful completion of GASP is determined based on the following criteria: • Satisfactory attendance of the seven GASP Modules. • The cumulative mark of the various assignments. • The summative assessment mark. The exact ratio between the above will be determined by SAIGA and communicated to candidates during the programme.   In line with the admittance requirements for examinations at tertiary institutions, a final mark of 40% is needed to successfully complete GASP and be allowed to enroll for the RGA-QE.   MINIMUM ENROLMENTS FOR GASP GASP cannot be presented unless a minimum economically viable number of participants enrol. This minimum number is 25. If sufficient, duly completed successful applications are received by the SAIGA Secretariat by the beginning of April, GASP will commence. NOMINATION AND REGISTRATION PROCEDURES Applications for GASP 2013 have to be submitted as soon as possible directly to SAIGA, either by faxing your application and supporting documents to 012 362-1418 or by scanning the documents and sending an e-mail to the SAIGA Secretariate All applications, with all required documents and forms attached, must be received by the SAIGA Secretariat no later than Thursday, 11 April 2013 by 12:00. All successful GASP applicants have to be registered as trainee auditors for at least the duration of GASP.  Successful GASP 2013 candidates will have to register for the November RGA-QE after the results of GASP are published. VENUES FOR GASP 2013 All GASP lectures are presented in SAIGA venues in Pretoria. SAIGA will communicate the details of the specific venues to participants who have registered. The summative assessments are written in Pretoria in a SAIGA designated venue to best simulate the RGA-QE which is written in November. The assignments are marked by SAIGA. The RGA-QE is also written in a SAIGA designated venue in Pretoria. GASP: THE MODULES   The Government Auditing Specialism Programme consists of the following seven Modules: Module 1: International auditing standards (IAS) applied in the Auditor-General’s PAM Generally accepted auditing standards, specifically International Auditing Standards (IAS) as they are applied in the Auditor-General’s Public Audit Manual (PAM). Writing and examination techniques. Module 2: The government auditor’s Regulatory Framework   The government auditor’s Regulatory Framework includes the PFMA, Treasury Regulations, MFMA, Public Audit Act, INTOSAI Code of Ethical Conduct, government auditor ethics, the King Code of Corporate Governance (applicable to certain public entities). Module 3: Performance auditing and related auditing specialisms Performance auditing, auditing of performance information, forensic auditing. Module 4: Practical audit application Case studies and the practical application of auditing standards (general concepts, IAS, performance, etc.) in the government auditing process and environment. Auditing in a computer environment. Examination techniques are applied to auditing questions. Module 5: Public sector accounting National Treasury’s Guide for the Preparation of Annual Reports and Annual Financial Statements, specific accounting issues relating to GRAP, approved GRAP statements, case studies and application, journal entries, etc. Module 6: AFLA (Accounting Framework for Local Authorities) Statements of Generally Recognised Accounting Practice (GRAP) applicable to local authorities, case studies and related MFMA requirements applied to the annual financial statements of local authorities. Module 7: Selected GAAP statements Selected Statements of Generally Accepted Accounting Practice (GAAP) – International Financial Reporting Standards (IFRS). Mostly applicable to public entities and also including case studies and examination technique in answering accounting related questions. Self-Study assignments: Between various Modules candidates will have to do additional reading and self-study and also prepare and submit a number of assignments based on the course contents of particular Modules. This will be communicated to candidates during the lectures. Not all Modules will require the submission of formal assignments, as Modules of practical application will take preference. These assignments will be prepared and assessed by SAIGA and SAIGA will also issue an assessment mark. The form and contents of the assessments will be communicated to candidates during the programme. Summative assessments: As from 2008, the RGA-QE is a three paper examination. This was necessary to enable SAIGA to examine candidates on both the generic auditing and accounting topics, as well as the numerous specialist topics that are unique to the government audit process and environment. The summative assessments of GASP are therefore designed to mirror the RGA-QE format and GASP candidates will write the formal assessments in the form of three three hour examinations. The result of these assessments together with the mark obtained from the self-study assignments (in a ratio to be determined by SAIGA) will determine the candidate’s success in the GASP. SAIGA will prepare the GASP summative assessments and also mark the papers. The results of the GASP summative assessments will be made available to candidates by the Auditor- General at the end of August and successful GASP candidates are allowed to register for the September RGA-QE. • Other forms necessary to submit a GASP application, will, in a year in which GASP is presented, be available under the heading “Forms’ at the bottom of this web page. • A more detailed document, providing dates, fees and other details can be downloaded under the heading “Forms’ at the bottom of this web page. [ BACK TO THE TOP ] 4. The Qualifying Examination for RGAs (RGA-QE) All prospective RGAs have to pass the Qualifying Examination for Registered Government Auditors (RGA- QE) (the required aggregate pass rate is 50%). Details of this professional examination are also provided in this document. The RGA-QE consists of three four hour written examinations papers which are set by the Education & Training Committee of the Southern African Institute of Government Auditors and evaluated by the Institute’s Examination Board (EB). Paper 1: The first paper focuses on the regulatory framework for government auditors. The PFMA, MFMA, Treasury Regulations, Public Audit Act, the Constitution, INTOSAI Code of Ethics, current developments in auditing, the King Code of Corporate Governance as applicable to public entities. Paper 2: The second paper focuses on public sector accounting topics. GRAP, GAMAP, selected GAAP statements, preparing annual financial statements for government departments, basic accounting principles. Paper 3: The third paper focuses on government auditing and related topics. International Accounting Standards (IAS), IAS applied to the Auditor-General’s PAM, performance auditing, auditing of performance information, forensic audit, auditing in a computer environment. The successful completion of the four-year degree / diploma, the required subjects (as specified), and the successful completion of the Government Auditing Specialism Programme (GASP) is a prerequisite for writing the RGA-QE, but the completion of the practical requirement is not. This means that candidates can write the RGA-QE during their period of practical training. [ BACK TO THE TOP ] PROCEDURE FOR APPLICATION TO ENROLL FOR THE GOVERNMENT AUDITING SPECIALISM PROGRAMME (in order to write the Qualifying Examination for Registered Government Auditors) Any person who wishes to write the Qualifying Examination for Registered Government Auditors must first enrol for the Government Auditing Specialism Programme (GASP). The form “Application to enrol for GASP” (see under the heading “Forms’ at the bottom of this web page) must be submitted to the Secretariat of the Institute together with all documents listed on the form as well as proof of payment of the application fee. PREVIOUS RGA-QE EXAMINATION PAPERS • 2012 RGA-QE (Paper 1) (pdf) • 2012 RGA-QE (Paper 2) (pdf) • 2012 RGA-QE (Paper 3) (pdf) • 2011 RGA-QE (Paper 1) (pdf) • 2011 RGA-QE (Paper 2) (pdf) • 2011 RGA-QE (Paper 3) (pdf) • 2010 RGA-QE (Paper 1) (pdf) • 2010 RGA-QE (Paper 2) (pdf) • 2010 RGA-QE (Paper 3) (pdf) • 2009 RGA-QE (Paper 1) (pdf) • 2009 RGA-QE (Paper 2) (pdf) • 2009 RGA-QE (Paper 3) (pdf) • 2008 RGA-QE (Paper 1) (pdf) • 2008 RGA-QE (Paper 2) (pdf) • 2008 RGA-QE (Paper 3) (pdf) • 2007 RGA-QE (Paper 1) (pdf) • 2007 RGA-QE (Paper 2) (pdf) • 2006 RGA-QE (Paper 1) (pdf) • 2006 RGA-QE (Paper 2) (pdf) • 2006 RGA-QE (Paper 1) Recognition of Prior Learning (pdf) • 2006 RGA-QE (Paper 2) Recognition of Prior Learning (pdf) • 2004 RGA-QE (pdf) FORMS / DOCUMENTS FOR USE IN THIS SECTION • Application to register as Trainee Auditor 2013 (pdf) • Application form to register as RGA 2012-13 (after successful RGA-QE and practical training [not GAE - but old rules] completed) (pdf) NEW • Application form to register as RGA 2012-13 (after successful RGA-QE and GAE completed) (pdf) NEW • Checklist GASP for subject and degree requirements (pdf) • GASP 2013 - Basic Rules and Dates (pdf) • Application to register as GASP-only trainee auditor 2013 (pdf) • Application to enroll for GASP 2013 (pdf) • Application to write the 2012 RGA-QE (pdf) • Application to remark scripts of the 2012 RGA-QE (pdf) • Common Body of Knowledge and Skills (COBOKS) for RGAs (pdf) • INTOSAI Code of Ethics for Public Sector Auditors (pdf) • Disciplinary Process for RGAs (pdf) • Government Auditing Experience: Guidelines & Regulations - 2008 (pdf) • GATE Electronic assessment tool (Excel) for trainee auditors - Master (Excel) • Record of practical experience (2013 Version) (pdf) FEES PAYABLE IN RESPECT OF THIS SECTION • 2012/2013 - Fees payable in respect of this section (pdf) • 2013/2014 - Fees payable in respect of this section (pdf) NEW [ BACK TO THE TOP ]