GOVERNMENT AUDITING SPECIALISM PROGRAMME (GASP)
All candidates who wish to qualify as Registered Government Auditor (RGA) have to enroll and successfully complete the Government Auditing Specialism Programme (GASP).
The GASP training programme takes place over 4 weeks. Candidates can enroll for the programme from the beginning of January to mid-March each year.
Candidates are allowed to enrol for GASP if they meet the following criteria:
A three year degree or diploma from a tertiary institution registered with the Department of Higher Education and Training in South Africa. Minimum required subjects which have to be passed successfully are:
- Financial Accounting (three full years)
- Auditing (two full years) – excluding internal auditing (Note)
- Management Accounting / Financial Management (Note)
- Taxation (one full year)
- Computer Information Systems (one full year)
- Commercial Law (one full year)
- Statistics / Research Methodology (one full year).
Note: Students with a BCom Accounting degree from the following institutions: Rhodes University, KZN University, Nelson Mandela Metropolitan University (NMMU), University of Cape Town and University of the Witwatersrand only need a one year Auditing and one year Financial Management Course on third year level. The Institute acknowledges that tertiary institutions may use different names for the above generic subjects.
The following documents to accompany the application:
1. A GASP 2016 Application Form (all required information filled in)
2. A completed GASP Checklist 2016
3. Certified copies of the subject lists (official documents issued by the tertiary institution)
4. Certified copies of the degree/s of the candidate
5. If the name on the degree certificate or subject lists is not the name of the candidate due to changes in the name after marriage, a certified copy of the marriage certificate
6. A copy of the candidate’s ID document.
Successful completion of the Government Auditing Specialism Programme (GASP) is a formal requirement that all persons who wish to qualify as RGA have to meet. The Government Auditing Specialism Programme is designed to address certain shortcomings in the academic programmes of tertiary institutions. Currently the universities’ academic programmes do not include all the public sector topics that form the foundation of the government auditor’s competencies. For example: The PFMA, the Treasury Regulations, the MFMA, RAP, GAMAP, the National Treasury’s Guide on How to Prepare Annual Financial Statements for Government Departments, the Public Audit Act, and performance Auditing, forensic auditing, auditing of performance information.