| DESCRIPTION: |
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). Most RGAs apply their professional talents in the office of the Auditor-General, but their knowledge of financial management, public sector accounting, internal control systems, and other competencies, equips the RGA to accept senior posts in the broader public sector, such as Chief Financial Officers (CFOs) and senior financial managers.
RGAs are highly sought after by private sector auditing firms, as these firms assist not only the Auditor-General in performing audits the public sector, but 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 works in different organisations, 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. |
| AWARDING CRITERIA |
| For the Professional Designation to be awarded, professionals must comply with the following minimum requirements: |
| Underlying Registered Qualification or Part Qualification: |
A Bachelors degree at NQF Level 7 or 8 (480 Credits).
Or
A Diploma at NQF Level 6 (360 Credits) plus an Advanced Diploma at NQF Level 7 (120 Credits).
The qualification(s) must include:
Financial Accounting (third year level).
Auditing (second year level) - excluding internal auditing.
Management Accounting (second year level).
Taxation (first year level).
Computer Information Systems (first year level).
Commercial Law (first year level).
Statistics (first year level). |
| Experiential Learning or Experience |
| Four years of practical training: At least three years with an accredited provider of Government Auditing Experience (GAE) and one additional year which may be in the broader public service. |
| Competency Assessment |
| Yes, the Qualifying Examination for Registered Government Auditors (RGA- QE), which consists of three four-hour written examination papers set by the Education and Training Committee of the Southern African Institute of Government Auditors and evaluated by the Institute's Examination Board (EB). The required aggregate pass mark is 50%. |
| Designation RPL Statement |
| This Designation may be awarded through Recognition of Prior Learning. |
| RETAINING CRITERIA |
| In order to ensure the currency of professional knowledge and to retain the Professional Designation, the professional must comply with the following minimum requirements: |
| Code of Conduct |
| Members must adhere to the Professional Body Codes of Conduct and Ethics. |
| Continuing Professional Development (CPD) |
The Registered Government Auditor (RGA) is required to complete a minimum of 180 CPD hours within a period of four years. Half of the activities should be confirmable by SAIGA. RGAs are encouraged to complete a minimum of 20 hours per year.
Members are limited to activities that the institute outline as CPD, the hours may be claimed from four categories:
> Research and relate activities.
> Development of the auditing profession.
> Formal structured training interventions.
> Self-study, reading and professional self-development. |
| Fees |
| Ensure that the annual membership fee is paid. |
