Page "Chartered Accountant" Paragraph 27

Candidates must complete three years of practical experience, working for a registered training office-the Training In Public Practice ( TIPP ) programme.

Articled clerks who switch employers during this period are required to extend their training by six months.

The Training Outside Public Practice ( TOPP ) programme has a financial management focus ; TOPP trainees can thus become chartered accountants with a more limited knowledge and experience of auditing than those who undergo the TIPP programme, but with a more extensive financial management and business experience than the TIPP learners.