To ensure equitable skills development not only for trainee accountants but for all employees within the CA sector, the desired outcome is that the investment in skills development, in addition to the skills development levy, increases significantly in relation to the total payroll expenditure.

Two additional desirable outcomes are that there is an increase in the number of skills development programmes for support and administrative positions, and that the number of black employees, and particularly black woman employees, who hold these positions, increase. A further desired outcome is to achieve an equitable allocation with regard to the spending on prospective CAs, practising CAs and other personnel.