In paragraph 15 above the seven challenges facing the CA profession were set out for the seven elements of the scorecard, namely ownership, management control, human resource development (comprising employment equity and skills development), and indirect empowerment (comprising preferential procurement, enterprise development and socio-economic development).

Activities have been assigned to the different sub-sectors to address each of these challenges.

The objective of this section is to clearly set out which activities will need to be undertaken by SAICA and which by the CA sector. These consolidated efforts should result in achieving the stated objectives of this Sector Code.