The Institute of Certified Bookkeepers Learnership Brief

The Institute of Certified Bookkeepers Learnership brief

The Institute of Certified BOOKKEEPERS (ICB) was established in 1931 with the aim of promoting qualified bookkeepers in southern Africa. The ICB has four qualifications registered on the National Qualifications Framework (NQF):

1. Certificate for Registered Accounting Clerk (NQF3)

2. Certificate for Registered Bookkeeper (NQF4)

3. National Certificate Small Business Financial Management (NQF 4)

4. National Diploma: Technical Financial Accounting (NQF5)

5. National Certificate Office Administration (NQF 5)

Completion of these qualifications admits learners to membership of the ICB at either the Affiliate, Member, Certificate, Associate and Fellow levels and designations are awarded to successful learners for as long as membership fees are paid.

There are five ICB registered learnerships (registered with the Department of Labour through Fasset):

1. Certificate for Registered Accounting Clerk

NQF 3 No. 01/Q010014/120/3

2. Certificate for Registered Bookkeeper

NQF 4 No. 01/Q010015/120/4

National Diploma Technical Financial Accounting

NQF 5 No. 01/Q01002228/251/5

National Certificate Small Business Financial Management

NQF 4 01Q010023241204

Certificate Office Administration

NQF 5

ICB Learnerships

An ICB learnership is a work-based education and training programme that comprises both a practical and a theory component. Learners who successfully complete the ICB learnerships may apply for either Affiliate, Member, Certificate, Associate or Fellow membership of the ICB (depending on which learnership has been completed).

Learnership entry requirements

1. Certificate for Registered Accounting Clerk

Age 16 years or older
Accounting knowledge not a prerequisite

2. Certificate for Registered Bookkeeper

One of the following:

Grade 11 with Accounting as a subject
National Certificate (N2) with Accounting as a subject
The Registered Accounting Clerk Learnership
Any Accounting qualification registered at NQF Level 3

National Diploma Technical Financial Accounting

It is presumed that learners entering this Qualification have achieved a Further Education and Training Certificate (FETC) with Accounting at NQF Level 4, or an Accounting Qualification registered at NQF level 4.

National Certificate Small Business Financial Management

It is assumed that learners are competent in Communication and Mathematical Literacy at NQF Level 3.

Certificate Office Administration

It is presumed that learners entering this qualification have achieved a Further Education and Training Certificate (FETC) or an equivalent, with Accounting or an NQF level 4 Accounting Qualification.

Registering for a Learnership with ICB

You need to have completed or be studying towards one of the ICB’s registered qualifications. Find an employer willing to register you on the ICB learnership/s and complete all the necessary contracts and documentation. The employer and provider must be an ICB accredited workplace provider and training provider. Register with the ICB as a Student member and for the theory assessments.

Contact the Institute for information on learnerships and the registration process.

work Functions

a. Accounting Clerks

Accounting Clerks are an integral part of an organisation – they perform the recording procedures for all accounting transactions of the organisation. Positions such as cash clerks and creditors/debtors clerks are available.

b. Registered Bookkeepers

Registered Bookkeepers provide accounting functions to all businesses; prepare financial statements for sole traders and partnerships and organisations that do not require the duties of an auditor/accounting officer.

Accounting Technicians

Learners completing this qualification will be able to be employed as Financial Accounting Technicians who do work that requires fundamental knowledge of and the application of basic Bookkeeping and Accounting procedures in a variety of situations. They require a range of skills and the ability to apply essential methods and procedures within the limits of their authority. Their work roles are in general Accounting and Financial Management where they lend support to the Accountant and/or the Financial Manager of medium to large organisations. They also perform a wide range of Accounting and Financial Management tasks independently in small companies but under the indirect supervision of an external Accountant in terms of legal requirements, in different industries and in commercial and industrial organisations.

Small Business Financial Managers

The Certificate in Small Business Financial Management is specifically designed for those learners who are already, or those who wish to become, owner-managers or those who are responsible for the keeping of the financial records, of a small business.

Office Administration

The Certificate Office Administration provides an opportunity for the learner to acquire a range of administrative skills crucial to the successful functioning of any organisation.

Learnership Structure

Theory component

This is the structured learning component of the learnership. Learning is completed at an accredited training provider and the learner is assessed by nationally set ICB written assessments

Practical Component

This is the work-based component of the learnership. During the practical training period the learner will be assessed against the required outcomes of the qualification as identified in the assessment guide. Learners are required to prove competence in these outcomes during the duration of the learnership. The practical component must be completed at an accredited workplace provider and must be supervised by a member of a recognised Accounting Professional Body, who holds a qualification at least one level higher than the learnership.

Learner Assessment

The emphasis of the learnership programme is on its outcome and success is determined by the learner's ability to practically use and apply the skills taught across a range of applicable contexts. Training focuses on how and why things are done. The training is conducted in normal workplace conditions, or in a simulated work environment.

Learners will be assessed by a FASSET registered assessor who has been declared competent against the relevant NQF assessment unit standard.

The tools used for the assessment of learners are:

The official ICB logbook
Portfolios of evidence
Simulations (where required)
ICB set national assessments conducted twice yearly (learners may be exempted from these assessments based on the ICB’s Recognition of Prior Learning (RPL) Policy and Procedures)

Contact details

Name: / The Institute of Certified Bookkeepers
Telephone: / 021 421 1110
Facsimile / 021 421 1136
Email: /
Website: /
Postal address: / P O Box 2237
Cape Town
8000
Physical address: / 3rd Floor, Southern Life Centre
8 Riebeeck Street
Cape Town
8001
SETA / FASSET
Telephone: / 011 476 8570
Facsimile / 011 476 5756
Email: /
Website: /
Postal address: / P O Box 6801
Cresta
2118

Objectives of Learnership Guideline

To provide background on the Institute of Certified Bookkeepers
To provide an overview of the subject of Learnerships
To indicate roles and responsibilities evolving from the introduction of ICB Learnerships in the workplace

Note: A considerable amount of documentation exists on Learnerships which is available through the Department of Labour, SETA’s,(e.g. etc. This can all be downloaded from the various websites and will not be attached to these guidelines.

Background on the Institute

The Institute of Certified Bookkeepers Ltd, ICB, is a professional body and was established in 1931 to address the growing need for qualified bookkeepers in southern Africa. The ICB is the largest bookkeeping body of its kind in South Africa and has over 3 500 members.

As a Professional Body, the ICB not only co-ordinates various training programmes and learnerships, it also conducts nationally set assessments for the ICB’s registered qualifications and other qprogrammes of certain training providers. The ICB also provides services and facilities aimed at keeping its members and learners in touch with the latest developments in the field of accounting and office administration. The ICB’s offices are based in Cape Town, but conducts assessments nationally and internationally.

There are various membership levels available to learners who embark on a programme of study towards the ICB qualifications, learnerships or skills programmes. These are detailed as follows:

Membership level / Title / NQF level / Type / Designation
Affiliate / National Certificate in Small Business Financial management / NQF 4 / Qualification
Learnership / AfICB(SA)
Certificate in Practical Bookkeeping / NQF 3 / Skills Programme / AfICB(SA)
Certificate Office Administration / NQF 5 / Qualification
Learnership / AfICB(SA)
Member / Certificate in Practical Bookkeeping and Accounting / NQF 4 / Skills Programme / MICB(SA)
Certificate in Computerised Bookkeeping / NQF 4 / Skills Programme / MICB(SA)
Certificate / Certified for Registered Accounting Clerk / NQF 3 / Qualification
Learnership / CICB(SA)
Associate / Certified for Registered Bookkeepers / NQF 4 / Qualification
Learnership / AICB(SA)
Fellow / National Diploma: Technical Financial Accounting / NQF 5 / Qualification
Learnership / FICB(SA)

Various member benefits are available, depending on the grade of membership. All learners intending to register for the assessments in any of the above qualifications or programmes are required to register as a Student Member of the Institute.

The above qualifications fall into the further and higher education bands and tuition is offered by both private and public education providers who have been accredited by the ICB as training providers. The practical component needs to be assessed in the workplace where the employer has been registered as a workplace training provider, and assessed by a registered assessor.

The ICB is accredited by FASSET as an Quality Assurance Partner.

An introduction to learnerships

A learnership is a short-term employment contract between a learner, an employer, and an education provider. During the learnership, a National Qualification is obtained through the education provider and practical working experience is obtained through the employer.

Learnerships were conceived in the Skills Development Act (Act 97 of 1998) and are governed by a variety of subsequent regulations, as well as by policies and procedures of the various SETAs. The ICB learnerships fall under the scope of FASSET.

Learnerships may be entered into between the employer and existing employees, as well as between the employer and persons who are not yet employees. Various tax incentives and SETA grants are available to the employer.

Characteristics of learnerships

Learnerships are therefore characterised by:

A legal contract (Learnership Agreement) in the required format between the employer, the Learner and the Education Provider
A contract of employment entered into between the Employer and Learner, over and above the Learnership Agreement
The need for the Employer to be an accredited Workplace Training Provider to provide work-place training by the ICB as a Quality Assurance Partner (QAP) of Fasset. In respect of the ICB Learnerships, the ETQA will be the ICB as a QAP, on behalf of FASSET ETQA (FASSETQA)
The need for the Employer to have formal systems and procedures in place which will result in effective training, learning, assessment, as well as sound employer/employee relationships.
The need for the education provider to be an Accredited Training Provider to provide education by an ETQA.

Benefits of Learnerships

There are three distinct types of benefits from Learnerships – social, employer and financial.

Social benefits

There are obviously huge societal benefits from the provision of employment, the attainment of qualifications, and the acquisition of workplace skills. Those exiting from a Learnership have greatly enhanced their prospects of future employability. Many may start their own businesses as a result of this developmental opportunity afforded to them.

Employer benefits

The process of accrediting employers leads to the employer receiving national recognition and status. Work-place assessors who are nationally recognised are a valuable in-house resource. Learnerships also enable the employer to screen staff with a view to permanent employment. Learnerships also avoid the risks associated with permanent employment contracts. Lastly, staff motivation will rise as a result of employers officially recognising employees’ achievements.

Financial Benefits

There are many financial benefits available to the employer. These fall into two broad categories, namely tax incentives and SETA benefits.

The tax incentives

In 2002, government introduced the learnership tax allowance to encourage on-the-job training and to enhance skills development. This allowance, set to expire in October 2006, has boosted the number of learnerships. In support of the extension of the National Skills Development Strategy, it is proposed that this allowance be extended to October 2011.
The maximum initial allowances will increase from R17 500 to R20 000 per year for existing employees and from R25 000 to R30 000 for new employees. Similarly, the maximum allowance upon the completion of the learnership will increase from R25 000 to R30 000 for agreements entered into from 1 March 2006, at an estimated cost of R80 million.
Consideration will be given to increasing the allowance for business process outsourcing.
Given the additional expenses associated with employing disabled persons as learners, a more favourable allowance will be introduced effective 1 July 2006. An employer will be allowed to deduct an initial allowance of 150 per cent of the annual salary of an existing learner with a disability, up to a maximum of R40 000; and 175 per cent for an unemployed learner with a disability, up to a maximum of R50 000. The tax allowance for disabled persons completing a learnership will be 175 per cent of the employee's annual salary, up to a maximum of R50 000.
Enhancement of scholarships and bursaries
Employee scholarships and bursaries are tax-exempt, unless viewed as being in lieu of salary compensation. The need to draw such a distinction creates unnecessary difficulties in application.
To simplify matters, bursaries and scholarships for current and future employees will be tax-exempt as long as the employer's funds go directly to tuition and tuition-related expenses, and the employee agrees to repay the employer if the employee fails to fulfil their scholarship or bursary obligations.

SETA benefits – please contact your SETA for a detailed explanation of the learnership grants available
The Unemployment Insurance Fund

An employer and his/her employee were not previously liable for payment of UIF contributions in the case of an employee receiving remuneration in terms of a learnership agreement registered under the Skills Development Act 1998.

With effect from 1 May 2004 only employees in terms of a learnership contract contemplated in section 18(2) of the Skills Development Levies Act, 1998, and their employers are not liable for payment of UIF contributions. These are employees that had not been in the employ of the employer at the time of the signing of a learnership agreement and a contract of service was still to be concluded by the learner and employer.

Therefore, in the event of an employer concluding a learnership agreement with an existing employee and of the service agreement not falling within the provisions of section 18(2) of the Skills Levies Act, 1998, such employee and employer shall

Roles and Responsibilities arising from participating in the ICB learnership programs

The role of the ICB as a Professional Body and as Quality Assurance Partner of FASSET
Compliance with the Learnership registration requirements of the Department of Labour and FASSET
To market ICB learnerships
To provide guidance and support to those organisations implementing the ICB learnerships
To provide the Learnership Guidelines document to those organisations who are interested in implementing learnerships
To facilitate learner selection mechanisms
To apply or give advice on the Recognition of Prior Learning (RPL)
To establish a management information system, maintain a learner database and advise employers of their respective responsibilities in this regard
To frame reporting criteria in respect of learners on Learnerships and advise all parties of their own responsibilities in this regard
To capacity-build employers to develop a quality management system to manage learner induction, learner support, mentoring, assessment, communication and performance management
To capacity build mentors and assessors
To establish and align a dispute resolution mechanism
To develop an accreditation system to accredit education providers and to determine categories of accreditation, as well as periods of accreditation for such providers
To accredit work place providers
To supply learnership agreements to interested parties for completion and signature, and submit these to FASSET
To compile and sign off a Workplace Readiness Checklist for the employer, and submit this to FASSET upon completion
To assess learners via assessments relevant to the Learnership
To conduct work place visitations and to assess learners in the workplace against required criteria and outcomes
To certificate successful learners
FASSET
To register Learnership Agreements
To Promote Learnerships at all levels
To register assessors
To evaluate and discuss reports submitted by the ICB with the ICB
To report to the Department of Labour on all learnerships falling within its scope

The Learner
To enter into the Learnership Agreement
To participate in induction programs
To work for the employer as part of the learning process
To register with an accredited training provider for the course material
To register with the ICB as a Student member and for the national assessments by required dates – assessment entry forms are available from the ICB upon request
To be available for and participate in all learning and work experience required by the learnership
To comply with work place policies and procedures
To complete any timesheets/log books or written assessment tools supplied by the employer or the ICB to record relevant workplace experience
To attend all study periods and theoretical learning sessions with the education provider and undertake all learning conscientiously, or to set aside sufficient self-study time if learning by distance education
To undergo both the practical and the theoretical assessment

The Accredited Education Provider (Theory component)
Education Providers are required to complete the accreditation form in order that they may be accredited to offer tuition towards ICB qualifications/learnerships
Ensure that they meet the criteria laid down by the ICB

The accredited workplace training provider
To select an in-house project manager who will be responsible for the learnership within the organisation and relay this information to the ICB
To implement a quality management system to manage learner induction, learner support, mentoring, assessment, communication, performance management, a management information system and learner record system which complies with the requirements of the ICB and FASSET
To submit a completed application for accreditation as an accredited training provider with the relevant fees to the ICB
To submit a request to register workplace assessors to the ICB or a request for the ICB to appoint an assessor
To enter into the Learnership agreement
To enter into a contract of employment
To comply with its duties in terms of the Act and all applicable legislation including the Basic Conditions of Employment Act 75 of 1997; the Labour Relations Act 66 of 1995; the Employment Equity Act 55 of 1998; the Occupational Health and Safety Act 85 of 1993 or the Mine Health and Safety Act 27 of 1996; the Compensation for Occupational Injuries and Diseases Act 130 of 1993, and the Unemployment Insurance Act 30 of 1996
To schedule and provide the learner with appropriate training in the work environment to achieve the experiential outcomes required by the learnership
To provide appropriate facilities to train the learner
To supervise the learner
To release the learner for additional training or assessments
To keep accurate records of learning and progress
To advise the learner the terms and conditions of employment
To apply the same disciplinary, grievance and dispute resolution procedures to the learner as to other employees
To provide an undertaking to allow centre verification visits by the ICB and to release any required information as requested
To provide an undertaking to further the principals of the NQF

Detailed guidelines by the Qap for the benefit of training providers/employers