Who Can Sign What? Understanding Your Professional Boundaries as a CIBA Member
This article will count 0.25 units (15 minutes) of unverifiable CPD. Remember to log these units under your membership profile.
Introduction
CIBA’s six Chartered designations define more than titles, they define professional boundaries.
These boundaries protect clients, the public, and the reputation of every CIBA member by ensuring that all work performed is done competently, ethically, and within recognised scope.
Overstepping those limits is not only a breach of law, but also a breach of CIBA’s Code of Conduct.
Each CIBA member, regardless of level, carries a responsibility to know precisely where their professional authority begins and ends.
Why Professional Boundaries Exist
CIBA’s chartered designations are not interchangeable.
Each represents a verified level of competence, underpinned by specific qualifications, experience, and professional assessments.
CIBA’s Code of Conduct requires members to:
Perform only work they are competent to undertake,
Maintain objectivity and independence,
Comply with laws, regulations, and CIBA’s professional standards, and
Protect the public interest through ethical conduct.
Failing to respect these boundaries undermines both public trust and the credibility of the CIBA designation.
CIBA’s Chartered Designations (Summary of Scope and Limits)
CIBA’s designation pathway is structured in progressive levels of responsibility and judgment.
Each level comes with specific boundaries that define what a member may and may not do.
1. Chartered Bookkeeper (CBK)
Scope: Transactional record keeping and reconciliations.
Typical duties: Capturing and checking daily transactions, preparing trial balances, processing payroll and VAT.
Limits:
Cannot prepare or sign financial statements.
Cannot act as Accounting Officer or provide assurance services.
Cannot represent clients before SARS.
CBKs ensure accuracy at source, but they operate within clearly defined transactional processes.
2. Chartered Financial Administrator (CFAdmin)
Scope: Functional control and process management.
Typical duties: Managing payroll, overseeing reconciliations, preparing month-end packs.
Limits:
Cannot issue assurance or statutory reports.
Cannot provide tax advice beyond basic administration.
Cannot interpret accounting standards independently.
CFAdmins coordinate accounting functions, but remain within operational boundaries.
3. Chartered Business Accountant in Commerce (CBAC)
Scope: Operational accounting and financial management within an organisation.
Typical duties: Preparing management accounts, budgets, and financial statements.
Limits:
Cannot perform independent reviews or audits.
Cannot sign accounting officer reports.
Cannot issue reports to external clients.
CBACs perform technical accounting work in employment settings, not external assurance engagements.
4. Chartered Business Accountant in Practice (CBAP)
Scope: Independent practice providing accounting, tax, and related services to external clients.
Typical duties: Compilations, Accounting Officer reports, tax returns, and financial advice to SMEs.
Limits:
Cannot conduct independent reviews or audits without appropriate licences.
Cannot represent clients before SARS without a Tax Practitioner Licence.
Must comply with all statutory requirements governing practice and client engagements.
The CBAP’s authority is defined by law and CIBA’s licensing framework.
Operating beyond those parameters, for example, issuing assurance reports without authorisation constitutes both a statutory breach and a violation of CIBA’s Code of Conduct.
5. Chartered Financial Manager (CFM)
Scope: Leadership and control of financial management functions within organisations.
Typical duties: Overseeing budgets, financial strategy, controls, and reporting.
Limits:
Cannot perform external assurance services.
Cannot provide services outside the employing organisation without CIBA approval or licensing.
CFMs carry strategic responsibility but remain employees not independent practitioners.
6. Chartered Chief Financial Officer (CCFO)
Scope: Executive-level financial leadership, governance, and strategic oversight.
Typical duties: Board-level decision-making, financial strategy, risk management, and corporate governance.
Limits:
Cannot act as external auditor or independent reviewer.
Cannot provide professional accounting services to the public without registration as a practice.
The CCFO designation reflects mastery of financial leadership, not unrestricted authority.
Recognition of Prior Learning and Assessment Integrity
CIBA supports multiple entry routes through Recognition of Prior Learning (RPL).
However, RPL does not alter the professional boundaries of a designation.
Even where experience substitutes for formal qualification, the resulting designation carries the same ethical and scope limitations.
Members assessed through RPL are held to identical standards of competence, ethics, and accountability as those following the conventional route.
CIBA’s Rules and Legal Alignment
All designations operate within South African statutory frameworks, including:
Companies Act, 2008 (Accounting Officer responsibilities),
Close Corporations Act (Sections 60 & 62),
Tax Administration Act, 2011, and
SARS Controlling Body Regulations.
These legal frameworks intersect with CIBA’s own rules.
Members who exceed their professional boundaries may simultaneously breach both statutory law and CIBA’s internal regulations, including:
The CIBA Code of Conduct,
The Memorandum of Incorporation (MoI), and
The Terms and Conditions of Membership.
Such breaches may result in disciplinary proceedings, suspension, removal of designation, or termination of membership, even if no legal prosecution occurs.
Professional Boundaries as Ethical Obligations
The CIBA Code of Ethics, aligned with the International Code of Ethics for Professional Accountants (IESBA), sets five fundamental principles that directly shape professional boundaries:
Integrity — acting honestly in all professional relationships.
Objectivity — avoiding bias or conflicts of interest.
Professional competence and due care — undertaking only work one is qualified to perform.
Confidentiality — protecting client information.
Professional behaviour — complying with laws, regulations, and avoiding any act discrediting the profession.
Accepting an engagement beyond one’s qualification or authority violates at least three of these principles.
For example, a CBAC issuing a compilation report for external clients breaches professional competence, objectivity, and professional behaviour simultaneously.
Engagement Ethics (Staying Within Scope)
Before accepting any engagement, members should apply the following self-check:
Am I authorised under my designation to perform this work?
Do I hold the necessary licence (Tax Practitioner, Independent Reviewer, etc.)?
Does my engagement letter clearly reflect my scope and limitations?
If the answer is uncertain, the ethical choice is to decline or refer.
CIBA encourages members to collaborate with licensed professionals where cross-designation work is needed.
This approach protects both the practitioner and the client, and upholds the integrity of the Chartered designations.
Disciplinary and Reputational Consequences
Breaching designation boundaries is a serious professional offence.
Disciplinary consequences may include:
Formal warning or reprimand,
Suspension or termination of membership,
Revocation of designation, or
Referral to statutory authorities (SARS, CIPC, or law enforcement).
In addition to internal sanctions, members risk civil liability if clients suffer losses from unauthorised engagements.
Even without legal action, reputational damage can end a professional practice.
Maintaining Competence and Compliance
Every CIBA member must maintain their designation through:
Completion of annual ethics training,
Compliance with minimum CPD hours, and
Payment of annual membership fees.
Failure to meet these requirements may result in suspension or revocation of designation, regardless of professional history or intent.
Conclusion: Boundaries Safeguard the Profession
Professional boundaries are not limitations, they are ethical commitments.
They ensure that every Chartered designation remains credible, that clients receive competent service, and that the public continues to trust the CIBA brand.
Members who knowingly or negligently act beyond their scope breach not only the law but also the rules and ethical standards of CIBA.
By operating within one’s verified competence and respecting statutory boundaries, each member strengthens both the profession and their own standing within it.
Ethics Reminder:
If you are unsure whether a service falls within your designation, contact CIBA before proceeding.
When in doubt, stay within your boundary, it’s both the ethical and professional choice.
