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A Note: The SAICA Part I Qualifying Examinations: Factors that may influence candidates’ success

E van Wyk

South African Journal of Accounting Research, 2011, vol. 25, issue 1, 145-174

Abstract: The study investigates certain factors characterising successful and unsuccessful candidates in the 2009 and 2010 SAICA Part I Qualifying Examination (QE I) with the purpose of making recommendations to candidates, educators, training centres and to SAICA. The study also aims to serve as basis for future studies as to how the success rate of candidates in the QE I might be improved.Successful candidates tend to attempt the QE I at a young age, preferably prior to getting married and starting a family. Candidates’ chances of passing decrease with the number of exam attempts. Candidates with a first language of English or Afrikaans are more likely to be successful when writing the QE I. Finally, attending a Board Course prior to writing the examination might improve candidates’ success rate.SAICA, in collaboration with relevant RTO/ATO training centres, may consider providing/obtaining financial assistance to/for candidates who may not be able to attend Board Courses. The effect on candidates of having to study and attempt the QE I in a language other than their first language should be investigated and addressed. One way of addressing the issue may be that SAICA may consider making the QE I papers available in the two main black languages isiXhosa and isiZulu.Factors affecting the academic performance of candidates deserve more research. These include their scholastic background including the resource base of schools, candidates’ home environment, socio-economic background and possible inferior high-school education.

Date: 2011
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DOI: 10.1080/10291954.2011.11435157

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