Access exam information and learning support for the Competence-Based Assessment (CBA)
Completion of the CBA is part of the current eligibility requirements for ACCA students to access the IRBA Audit Development Programme (ADP). Students can enter for the CBA exam after they have successfully completed ACCA’s Audit and Assurance (AA) and Advanced Audit and Assurance (AAA-INT) exams (or equivalents).
Available for a limited time
There is no exam fee for the CBA and it can be taken in September 2026, March 2027 and June 2027. After this period the eligibility requirements for the ADP will change and the CBA exam will no longer be offered. Instead, as part of the new eligibility criteria, students will need to complete the new Audit and Assurance Professional South African variant (SAA-ZAF) exam, which will be available from December 2027.
The SAA-ZAF exam will be chargeable and therefore students are encouraged to take advantage of the opportunity to take the CBA at no cost ahead of these changes.
Exam information
| Exam duration | 180 minutes |
| Exam format | Pen and paper Closed book Held in an exam centre |
| Question types used in exam | Multiple choice questions Scenario based integrated questions Short form questions based around a specific topic |
| Pass mark | 50% |
The CBA examines elements not already covered by the Corporate and Business Law (LW-ZAF), AA and AAA-INT exams. It assesses candidates on their knowledge and understanding of the regulatory and legislative requirements and the principles of external audit and the audit process within a South African context. For full information on what is covered, view the exam syllabus and study guide.
Exam schedule and key dates
The CBA exam is offered in September 2026, March 2027 and June 2027. More details relating to the exam sessions will be published once this information becomes available, including exam venue locations.
September 2026 exam session information
| Exam entry deadline | 27 July 2026 |
| Exam date | First week in September (exact date TBC) |
| Exam centre locations | Johannesburg (other cities TBC) |
| Results issued | Approximately 6 weeks after exam sitting |
Enter for the exam
To enter for the exam, free of charge, please email infoza@accaglobal.com ahead of the exam entry deadline.
Access learning support
The following resources are available to support your understanding of and preparation for the CBA exam.
Further learning support for exam entrants
Once you have entered for the exam, you will also have access to a comprehensive e-learning course. In each module you will find learning material presented in a variety of interactive ways, including audio and video, as well as knowledge check questions to keep your learning on track.
E-learning course
| Course module | Content covered |
|---|---|
| Module 1 | The auditing profession in South Africa |
| Module 2 | Assurance regulatory framework in South Africa (part 1) |
| Module 3 | Assurance regulatory framework in South Africa (part 2) |
| Module 4 | Ethical codes and disciplinary rules |
| Module 5 | Corporate Governance |
| Module 6 | Audit evidence and audit procedures |
| Revision module 1 | Revision questions and exam technique guidance |
| Revision module 2 | Revision questions and exam technique guidance |
