CTA Tutoring (Certificate in Theory of Accounting)
The CTA year is the hardest step on the road to CA(SA). Four honours-level subjects, one integration exam, and a pass rate that humbles even strong students. I have guided PGDA students through exactly this, and I know where the gaps tend to hide.
What CTA is and why it is hard
The Certificate in Theory of Accounting (CTA) is the postgraduate diploma year that sits between your undergraduate accounting degree and the SAICA Initial Test of Competence (ITC): the gateway to the CA(SA) designation. Most students underestimate it because it looks like a continuation of third year. It is not.
- The CTA tests you across all four subjects at the same time, and the ITC at the end of the year asks you to apply them together in a single integrated case study
- You cannot compartmentalise: if your Tax knowledge is strong but your MAF is shaky, the ITC will find that gap
- The pass rate for the ITC hovers around 50% for first-time writers most years
- The students who struggle are not weak students: they are students who never had their specific blind spots addressed before exam day. That is exactly what structured tutoring targets
The four subjects we cover
The CTA year covers four core subjects. I tutor all four, and I can work across the integration those subjects demand. Click through to each subject page for more detail on what we focus on in sessions.
- Financial Accounting: IFRS, group statements and the consolidation questions that carry the most marks in the ITC.
- Taxation: income tax, VAT and CGT, which thread through almost every ITC scenario.
- Management Accounting and Finance (MAF): costing, budgeting and investment appraisal, often where ITC marks are won or lost.
- Auditing: risk assessment, procedures and reporting, applied through professional judgement.
Planning to continue after the ITC? The PGDA tutor page covers how the PGDA year connects to the APC and what that pathway looks like for CA(SA) candidates.
ITC and board exam preparation
The SAICA ITC is a two-part exam: Paper 1 focuses on Financial Accounting and Tax, and Paper 2 covers MAF, Auditing, and integration. Both papers require you to demonstrate competence, not just recall of knowledge, and my preparation sessions are built around that.
ITC Preparation Sessions
- Past papers under timed conditions: many students know the content but have never practised allocating time across a multi-part scenario
- Identifying the subjects and question types where you are consistently dropping marks
- Integration practice: approaching a case study that layers Tax implications into an Accounting scenario and asks for an Auditing recommendation
After the ITC: the APC
For students writing the APC after passing the ITC, the same principles apply at greater depth. The APC tests ethical reasoning and professional judgement in a comprehensive case. Students who have built strong integration habits during CTA tend to handle the APC better.
How sessions work
CTA sessions run online by video call with screen sharing, so you can book from any South African university. Choose one-on-one for fully tailored problem-area work, or a small group of two to four to share the cost and work through past papers together. See how it works for the full step-by-step, and pricing and packages for session and block rates.
Ready to get started? Send a WhatsApp and we will sort out a time.
WhatsApp to BookResults and student feedback
I am Priyanka, a CA(SA) who qualified through SAICA, so I understand the CTA and the ITC from the inside, not just as a teacher. I have been tutoring accounting students at undergraduate and postgraduate level for several years, and the feedback is consistent: sessions helped students understand the structure of exam answers, not just the technical content, and working through integration questions in a guided setting was different from doing past papers alone.
“I was failing my internal assessments in MAF and did not know where to start fixing it. After three sessions, I had a clear picture of where my gaps were and a plan to address them before the ITC.”
CTA student, 2024“The integration practice sessions were exactly what I needed before the ITC. I had been studying each subject in isolation and Priyanka helped me see how the case study pulls everything together.”
ITC first-time writer, 2025Frequently asked questions
What is the CTA and why do students find it so difficult?
The CTA (Certificate in Theory of Accounting, also known as PGDA) is the postgraduate year that bridges an accounting degree to the ITC board exam and ultimately the CA(SA) designation. It covers four high-stakes subjects simultaneously (Accounting, Tax, MAF and Auditing), each at honours level, and demands integration across disciplines in a single sitting. The workload and the integration requirement are what catch most students off guard.
Which subjects do you tutor at CTA level?
I tutor all four core CTA subjects: Financial Accounting, Taxation, Management Accounting and Finance (MAF), and Auditing. Sessions can focus on one subject or work across the integration required for the ITC.
How does tutoring work at CTA level?
Sessions are available as 1:1 personal sessions or small group sessions, online via video call. We work through your specific problem areas, past exam questions, and integration scenarios. You set the agenda; I bring the structured approach.
Do you help with ITC and APC preparation?
Yes. ITC preparation is a large part of what I do at CTA level. That includes integration practice across all four subjects, time management under exam conditions, and targeted work on the areas the ITC has repeatedly tested in recent sittings.
What results have your students achieved?
Students I have worked with have gone on to pass the ITC and progress toward the CA(SA). The consistent feedback is that structured sessions helped them stop cramming and start understanding the integration the ITC demands.
How do I book a session?
The quickest way is to send a WhatsApp message to +27 71 325 5295. Include your subject area, what you are struggling with, and your availability. I will respond to confirm a time.
Ready to get serious about the CTA?
Book a session and we will work out where to focus first.