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A member of the South African Institute of Chartered Accountants (SAICA). A chartered accountant (CA) is a person who has passed his bachelors degree (usually a Bachelor of Commerce or Bachelor of Accounting Science), a Certificate in the Theory of Accounting (CTA) or a Higher Diploma of Accountancy (HDippAcc), completed a three years learnership with a registered training office and finally passed the board exam (SAICA qualifying exams 1 and 2). Chartered accountants are very highly paid professionals at the top of the accounting profession. They can sign off on the audits of the financial statements of large companies.