Recognition of Prior Learning

Theory experience

Introduction
The Institute recognises the fact that learners achieve subject credits for either whole qualifications or part qualifications. In view of this, the ICB has an exemption policy whereby prospective members may apply to the exemptions committee for credits towards the Institute’s qualifications on a subject for subject basis or for admission as members at a particular level.

Recognition
The Institute will grant exemption/s for subject/s obtained from further and higher education institutions that have been registered in terms of the relevant acts pertaining to the registration of training providers.

Application process
Prospective learners are required to apply to the Exemptions Committee, via the Institute. The application is to be made in writing together with certified copies of the results obtained from the registered training providers. Where possible, applicants will be encouraged to submit their applications on the prescribed form. As many learners will submit their application directly to the Institute upon requesting information, this is not always possible. As long as the application contains the applicant’s name, address and the actual request, this will be acceptable. The exemptions committee, comprising of the assessment co-ordinator, senior assessor and chief executive will hold regular exemption committee meetings to consider the applications received by the Institute.

Notification to learners
The Institute will advise learners of receipt of their application on the date received and when the exemptions committee will be meeting. Once the exemptions committee have sat, the results will be notified to the applicant, in writing, together with the relevant documentation required to be completed to become either student members or full members of the Institute.

Appeals
Applicants may appeal the decision of the exemptions committee, following the correct appeals procedure. The exemptions committee will then re-assess the application and forward the findings to the applicant. Should the outcome be the same as the initial findings, the learner may not appeal a second time and will be required to accept the result of the committee.

Costs applicable
Upon being granted an exemption, and the applicant wishing to continue with the application to membership, the following fees will become payable:

  • Initial registration fee
  • Exemption fee – calculated according to the number of exemptions granted
  • Membership fees if granted membership status of the Institute.

Work/practical experience

Introduction
The Recognition of Prior Learning (RPL) Scheme is designed to provide formal assessment of your competence in accountancy and understanding of the relevant underpinning knowledge.

Definition
Recognition of prior learning means the comparison of the previous learning and experience of a learner howsoever obtained, against the learning outcomes required for a specific qualification, and the acceptance for purposes of qualification of that which meets the requirements.

Standards of Competence
The assessment is based on nationally registered standards of competence for accounting which have been developed by the Standard Generating Bodies (SGB’s) and recorded on the National Qualifications Framework (NQF). The standards are expressed as separate units of competence which are grouped and equate to NQF levels 3, 4 and 5. These nationally registered standards will provide the Institute with a method of assessing and identifying candidate competence in an accounting role.

Units of Competence
Each unit of competence is divided into elements of competence which are a statement of what a candidate should be able to do. An element includes performance criteria which define the standard of performance. An element is underpinned by a range statement which describes the context in which the candidate is expected to perform the element. An element also includes knowledge and understanding which underpin the competence.

Assessment
Assessment is the process of collecting sufficient evidence of competence to a point where competence in a unit can be fully identified and accredited.

Competence
This embraces the ability to perform activities within a specific role and the ability to apply skills to differing situations. It includes:

  • Technical skills
  • Task management
  • Contingency management
  • Flexibility

Compiling Evidence
The main sources of evidence of competence are:

  • Evidence from prior achievement
  • Evidence from performance in the workplace
  • Evidence from performance in specifically set activities

A combination of the above sources of evidence is likely to be required. The ICB recognises fully the value of workplace evidence and where possible this should be collected in the candidates accounting environment. Regardless of the source of evidence, the assessment should be checked bearing in mind the following non-negotiables:

  • Validity – does the evidence relate to the specific outcomes to be assessed?
  • Authenticity – can the evidence be attributed to the learner?
  • Sufficiency – is there enough evidence to meet all the criteria needed to certify the learner as competent?
  • Currency – is the evidence related to current competence?

The learner will have to produce evidence of their ability to perform the specified outcome at a particular level as specified.

Sources of Assessment Evidence
There are a number of sources of evidence for assessing competence in accountancy. These include:

  • Performance of an accounting task in the workplace
  • Questioning the learner about the task
  • Written evidence that the learner is able to undertake the task in terms of previous work experience
  • Simulation of an accounting task
  • Case studies
  • Preparation of written reports
  • Evidence from workplace appraisal
  • Interpretation of accounting information
  • Evidence of minutes, notes and working papers relating to meetings
  • Verification of completed work
  • Training records
  • Testimonials
  • In-company short courses is assessed according to registered standards
  • Certificates and qualifications

Accounting Portfolio
Each candidate will be required to prepare a portfolio which will comprise the collection of evidence for each unit of competence. The candidate will initially identify from the competence checklist which areas will be covered by workplace evidence and where there are “gaps” the assessor will provide ICB designed simulations to supplement the evidence to be provided. Detailed copies of each Unit Standard will forwarded to the applicant. The portfolio should be contained in a loose-leaf lever arch file. The front page should give the candidates name, employer, and position and where possible the name of a workplace mentor, this should be followed by a contents page, the candidates CV, a copy of his/her job description and an organisation chart. The remainder of the portfolio will comprise documentary evidence relating to the units of competence based on a variety of assessment methods.

Procedure for Recognition of Prior Learning
A learner requesting RPL would normally have an initial informal discussion with the registered assessor to establish if there is a likely case for RPL. The basis for RPL will either be that the learner has already completed the work covered or can demonstrate knowledge acquired for which recognition is sought. The assessor should provide the learner with copies of the registered standards and learning outcomes for which recognition is requested in the agreed areas of learning. The learner would be expected to present evidence that the standards and outcomes have been covered to the required level.

If there is a case for RPL, the learner completes the application form and forwards this, together with the supporting evidence (portfolio), to the assessor. The assessor examines the evidence, and may, if felt appropriate, ask the learner for more detailed evidence. The assessor can:

  • decide the evidence is adequate, or
  • Advise the learner that the evidence is not adequate – in this case the learner can complete the qualification in the traditional way.

Applications for exemptions from a module(s) must be made in sufficient time, normally three weeks, but at the discretion of the assessor, to allow approval of the application before the start of the module or programme.