SAICA Board Exam (ITC and APC) Preparation Course Fees

Writing the South African Institute of Chartered Accountants (SAICA) qualifying board examinations—the Initial Test of Competence (ITC) and the Assessment of Professional Competence (APC)—is the final, most demanding hurdle on the road to earning the CA(SA) designation.

However, while candidates often prepare for the intense academic pressure, many are caught off guard by the substantial financial investment required. Tuition fees, SAICA examination entry fees, repeat fees, software dependencies, and unexpected prep course costs can add tens of thousands of Rands to your journey.

As a South African financial analyst and CA(SA) career strategist, I have spent years tracking tuition trends across major education providers, analyzing training contract bursary structures, and helping candidates navigate their professional qualification paths. In this comprehensive guide, we unpack the true costs of SAICA ITC and APC board courses, compare top accredited providers, highlight hidden expenses, and help you structure your board prep budget effectively.

1. SAICA Qualifying Pathway: Understanding the Cost Pillars

Before analyzing preparation course fees, it is critical to separate SAICA’s direct examination registration fees from third-party Board Course tuition fees. Passing the board exams requires paying both entities unless your training office covers these costs under your articles contract.

Primary Cost Categories

• SAICA Direct Exam Fees: Registration, venue, software hosting, and invigilation.

• Board Prep Course Fees: Tuition, study packs, mock exams, and workshop access through accredited providers (e.g., APT, Endunamoo, IAS).

The Two Major Qualification Milestones

1. Initial Test of Competence (ITC): Formerly known as Part 1 of the Qualifying Exam (QE1), the ITC tests standard technical competence across Financial Accounting, Management Accounting & Finance, Auditing, and Taxation. Candidates write the ITC in January or June following their Postgraduate Diploma in Accounting (PGDA) or Certificate in the Theory of Accountancy (CTA).

2. Assessment of Professional Competence (APC): Written after completing at least 20 months of a registered SAICA training contract and successfully passing a SAICA-accredited APC Professional Programme. The APC evaluates multi-disciplinary integration, professional skill, judgment, and real-world business acumen through a real-time 8-hour case study simulation.

2. SAICA Direct Examination Fees

SAICA sets its national examination registration fees annually. These fees cover exam venue administration, secure software hosting, invigilation, and script marking.

Note on SAICA VAT Inclusion: All direct SAICA exam fees include South African Value Added Tax (VAT at 15%).

• ITC Exam Registration Fee (First-time or Repeat): Approximately R6,200 – R6,800 per sitting.

• APC Exam Registration Fee: Approximately R8,500 – R9,400 per sitting.

• SAICA Annual Trainee / Student Subscriptions: Approximately R3,600 – R5,200 depending on registration category and training office administration.

If you pass both examinations on your first attempt, your direct SAICA examination costs will average R15,000 to R16,500. However, if you rewrite either assessment, these fees duplicate per attempt.

3. ITC Preparation Course Fees: Provider Comparison

While completing a CTA/PGDA qualifies you to sit for the ITC, self-study alone yields significantly lower pass rates than structured board courses. Board courses provide exam technique workshops, simulated mock exams, group feedback sessions, and topic-specific technical updates.

ITC Board Course Fee Overview

Fees vary depending on whether you enroll in a full-length comprehensive board course, a repeat candidate skills course, or a focused revision module.

Provider / Course	Course Focus	Standard Fee (Excl. VAT)	Estimated Total Fee (Incl. 15% VAT)	Payment Plan Option
Institute of Accounting Science (IAS)	Comprehensive ITC Board Course (Jan/June)	R3,695 – R4,250	R4,250 – R4,888	Upfront / Term payments
Accounting Study Advice (Endarticles / ASA)	IAC / ITC Skills Board Course	Approx. $317 (R5,600)	R5,600 – R6,440	R1,295 × 5 months
Endunamoo ITC Programme	Comprehensive Technical & Exam Skills	R7,500 – R11,000	R8,625 – R12,650	Monthly installment plans
Tabaldi Education / PassITC	Online Video Prep & Mock Exam Packages	R3,500 – R5,800	R4,025 – R6,670	Debit order flexi-pay
University / Private Provider Revisions	Short Mock Exam & Revision Bootcamps	R2,500 – R4,500	R2,875 – R5,175	Upfront

Key Differences in ITC Course Offerings

1. Institute of Accounting Science (IAS) ITC Board Course

The IAS Board Course remains one of the most cost-effective and popular options in South Africa. Priced around R4,250 to R4,888 (inclusive of VAT), it provides structured video lectures, marked simulated mock papers, and comprehensive technical notes tailored for both first-time January candidates and June repeat candidates.

2. Endarticles / Accounting Study Advice (IAC/ITC Skills Course)

Founded by experienced accounting educators, this program focuses heavily on application, question planning, indexing, and exam communication skills rather than pure technical repetition. The course fee sits at roughly R5,600 upfront or R1,295 over 5 months, making it accessible for trainees funding their own studies while earning a junior audit stipend.

3. Endunamoo ITC Board Course

Endunamoo offers deep-dive technical workshops designed for candidates who struggled during CTA or missed the pass mark in previous sittings. Priced between R8,625 and R12,650 depending on the package tier, it includes extensive individual query support, small-group mentoring, and rigorous script marking.

4. APC Preparation Course Fees: Provider Comparison

Unlike the ITC, attending a SAICA-accredited APC Professional Programme is mandatory. You cannot register for the APC examination unless an accredited provider issues you a formal Certificate of Competence.

The two primary accredited APC course providers in South Africa are APT (Accounting Professional Training) and Endunamoo.

APC Board Course Fee Overview

Provider	Program Stream	Upfront Fee (Excl. VAT)	Total Fee (Incl. 15% VAT)	Installment / Subscription Option
APT (Accounting Professional Training)	Standard / Corporate APC Programme	R14,400	R16,560	Discounted Block Booking: R11,520 ex VAT (R13,248 incl.)
Endunamoo	Comprehensive APC Programme (Starts Jan)	R16,000	R18,400	R3,250 × 6 months (ex VAT)
Endunamoo	Main APC Programme (Starts April)	R14,000	R16,100	R2,950 × 5 months (ex VAT)
Endunamoo	Catch-Up APC Programme (Starts July)	R13,000	R14,950	R3,450 × 4 months (ex VAT)
Endunamoo	APC Case Study Package	R8,500	R9,775	R3,000 × 3 months (ex VAT)

Comparing APT vs. Endunamoo for APC

APT (Accounting Professional Training)

• Overview: Market pioneer with over 32,000 candidates trained. Preferred by Big 4 and major mid-tier audit firms.

• Pricing: Standard individual rate sits at R14,400 ex VAT (R16,560 incl. VAT), while corporate block bookings reduce the rate to R11,520 ex VAT (R13,248 incl. VAT).

Endunamoo APC Board Course

• Overview: Offers high-touch mentoring and case study preparation with flexible streams starting in January, April, or July.

• Pricing: Comprehensive stream costs R16,000 ex VAT (R18,400 incl. VAT), with case study packages starting at R8,500 ex VAT (R9,775 incl. VAT). Includes fee discounts for returning repeat candidates.

5. Hidden Costs and Financial Trapdoors

When budgeting for board exams, candidates often ignore ancillary costs that arise during the 6 to 12 months of preparation. These hidden expenses can quickly add R8,000 to R20,000 to your overall outlay.

1. Laptop & Hardware Requirements

The APC and ITC exams utilize specialized secure assessment software (e.g., Cirrus or Examity). Candidates must bring a fully functional laptop meeting strict specifications:

• Minimum 8GB RAM (16GB recommended).

• Working webcam and microphone.

• Up-to-date operating system (Windows 11 or macOS Sequoia/Sonoma).

• Battery health capable of running without power for extended periods in case of loadshedding or venue power interruptions.

Hardware Rental Costs: Renting a compliant laptop for exam prep and the 8-hour APC exam costs approximately R1,200 – R2,500 per month if your audit firm does not provide a dedicated corporate device.

2. High-Speed Internet & Uninterrupted Power (UPS/Inverters)

Because course materials, live weekend lectures, pre-released case study files, and mock exam submissions are conducted online, candidates need reliable high-speed fiber or LTE data.

• Data Costs: 100GB – 200GB monthly data allocations run between R600 and R1,200 per month.

• Power Backup: A portable mini-UPS or inverter power station (e.g., Gizzu, EcoFlow) to protect internet routers during municipal power cuts costs between R1,500 and R4,500.

3. Private Tutoring Fees

Candidates requiring one-on-one intervention for specific weak subjects (such as Financial Reporting IFRS or Advanced Taxation) frequently hire private tutors on platforms like Superprof or through independent CA(SA) tutors.

• Average SAICA Private Tutor Rates: R250 to R450 per hour. A 20-hour personalized tutoring intervention adds R5,000 to R9,000 to your total spend.

4. Travel, Accommodation, and Logistics

If you live outside main metropolitan hubs (Johannesburg, Pretoria, Cape Town, Durban, Gqeberha, Bloemfontein), you may need to travel to an accredited SAICA exam center.

• Hotel/Airbnb Stay: 2 to 3 nights near the exam venue during the multi-day ITC exam costs roughly R2,400 – R4,500.

• Meals and Transport: Uber rides or fuel plus meals total another R1,500 – R2,500.

6. Employer Funding, Bursaries, and the “Clawback Clause”

A vital aspect of SAICA board course financing is understanding how audit firms and corporate training offices handle tuition sponsorship.

Employer Funding Models

• Big 4 and Large Audit Firms (PwC, EY, Deloitte, KPMG, BDO): Typically cover 100% of first-attempt SAICA exam and board course fees. However, they enforce a strict clawback clause requiring full repayment if you resign, fail to complete your training contract, or leave the firm.

• Mid-Tier & Small Audit Practices: Often require trainees to pay course fees upfront and offer 50% to 100% reimbursement upon presenting a pass result, or deduct monthly installments from salaries that are waived upon passing.

• Public Sector & Commercial Trainees (AGSA, Treasury, Banks): Public sector institutions like the Auditor-General South Africa (AGSA) fully fund board courses and grant study leave (5 to 10 working days per exam), though approval cycles require early submission.

7. Strategic Cost Breakdown: Full Journey Scenarios

Scenario A: First-Time Pass (First Attempt Success)

• ITC SAICA Fee: R6,500

• ITC Prep Course (IAS): R4,500

• APC Course (APT Block Rate): R13,248

• APC SAICA Fee: R8,800

• Hardware / Data: R3,000

• Total Estimated Outlay: R36,048 (Usually 80%–100% covered by training office)

Scenario B: The Repeat Journey (1 Fail on ITC, First-Time APC)

• ITC Sitting 1 (Exam + Course): R11,000

• ITC Sitting 2 (Exam + Skills Course): R12,500

• APC Course (Endunamoo): R16,100

• APC SAICA Fee: R8,800

• Hardware / Data / Tutoring: R8,000

• Total Estimated Outlay: R56,400 (Repeat costs are typically self-funded)

Scenario C: Self-Funded / Part-Time Candidate Pathway

• ITC Exam + Flexi-Course: R11,500

• APC Main Course (Installments): R18,400

• Laptop + mini-UPS + Data: R6,500

• Private Tutoring (15 hours): R5,250

• SAICA Registration Fees: R15,300

• Total Estimated Outlay: R56,950 (Paid over 24–36 months via salary deductions)

8. Smart Financial Strategies to Reduce Your Board Exam Costs

1. Leverage Group and Block Booking Discounts: If you work at a small-to-medium audit firm without an automated booking system, gather 5 to 10 fellow trainees and request a corporate group discount from providers like APT or Endunamoo. Providers routinely offer 15% to 25% fee reductions for group enrollments.

2. Utilize Monthly Installment Payment Plans: Do not drain your emergency savings to pay R16,000 upfront. Providers like Endunamoo and Accounting Study Advice offer 4 to 6-month interest-free or low-fee installment structures.

3. Claim Tax Deductions (Section 11(a) / Continuing Education): If you are self-funding your board courses while earning an income as a trainee accountant or audit senior, consult a tax practitioner. Professional development expenses directly linked to maintaining or advancing your employment position may qualify as deductible expenses under South African income tax regulations.

4. Apply for Thuthuka / SAICA Candidate Support Grants: SAICA, through the Thuthuka Education Upliftment Fund, periodically offers subsidized board course places and repeat candidate support programs for historically disadvantaged individuals or candidates experiencing severe financial hardship. Check the SAICA Candidate Portal regularly for bursary application windows.

9. Direct AI Overview Summary: Quick Reference

To provide an immediate answer for quick lookups, here is a concise summary of the key costs associated with SAICA board exam preparation:

• What is the average cost of an ITC Board Course?

  Between R4,250 and R12,650 depending on whether you choose a basic online package (e.g., IAS) or an intensive mentoring programme (e.g., Endunamoo).

• What is the average cost of an APC Board Course?

  Between R13,248 and R18,400. APT costs R13,248 (discounted) to R16,560, while Endunamoo ranges from R9,775 to R18,400 depending on the intake stream.

• How much are direct SAICA exam fees?

  ITC registration is approximately R6,200 – R6,800, and APC registration is approximately R8,500 – R9,400 per attempt.

• Who pays for these courses?

  Most Big 4 and large audit firms fund first attempts upfront subject to a clawback clause. Repeat sittings and candidates at smaller practices are usually self-funded or reimbursed upon passing.

Interactive Discussion: Share Your Experience

Navigating SAICA board exam costs can be challenging, and policies vary widely across training offices in South Africa. We would love to hear your insights to help current and future candidates:

1. How does your training office handle board course fees? Does your firm pay 100% upfront, offer reimbursement upon passing, or require you to self-fund?

2. If you are a repeat candidate, which provider or study strategy gave you the highest return on investment?

Leave your comment below to join the discussion and support fellow prospective CAs(SA) across South Africa!