Overview
The Institute of Chartered Accountants of Zimbabwe (ICAZ) qualifies Chartered Accountants, who use the designation CA(Z). Its qualifying examination is made up of two parts set by ICAZ:
the Initial Assessment of Competence (IAC), written after the Zimbabwe Certificate in the Theory of Accounting (ZCTA); and
the Assessment of Professional Competence (APC), written after 20 months of a training contract.
The IAC replaced the former Initial Test of Competence (ITC) from January 2025. ICAZ says the name and structure changed but the standard did not. Some ICAZ pages still use the old ITC name.
Exam venues listed by ICAZ are in Zimbabwe, South Africa, Namibia and the United Kingdom.
Levels or stages
Initial Assessment of Competence (IAC)
Who can write it. You need a Zimbabwe Certificate in the Theory of Accounting (ZCTA), or an equivalent, from an ICAZ-accredited institution. Candidates whose CTA year starts in January may sit the IAC for three consecutive years, which is six consecutive sittings, counted from the first sitting in the year after their CTA year.
Format. The IAC has three papers written on three consecutive days, each worth 120 marks. The required tasks and the scenario are handed out together. Each paper runs from 09:00 to 13:00, with candidates seated by 08:30. Under the old ITC there were four papers of 100 marks over two days.
Content. The papers are based on ICAZ's competency framework, which has six competency areas spread across the three papers. Communication skills are assessed, values and attitudes only to a limited extent for now, and sustainability only in general terms. ICAZ said there would be no assessment specific to the public sector in 2025.
2026 dates and fee. For 2026, the first sitting is 27 to 29 January and the second 23 to 25 June. Online registration for the June 2026 sitting ran from 27 April to 27 May 2026. For the January 2026 sitting, the fee was US$380 and ZAR 8,980, payable by 16 January 2026. Late registration can attract a penalty of up to 100%.
Assessment of Professional Competence (APC)
Who can write it. You must have passed the IAC (or the former ITC), completed 20 months of a registered training contract by the start of the month of the exam, and completed ICAZ's Professional Development Programme. ICAZ also sets entry routes for members of ACCA and CIMA, who must provide proof of membership and good standing, a bachelor's degree at NQF Level 7 (at least 3 years and 360 credits) or an equivalent foreign qualification, and must complete 20 months of training with an ICAZ-accredited training office. ACCA members must also have completed Zimbabwean tax.
2026 dates and fees. For 2026, registration runs from 14 September to 30 October 2026 and the exam is on 2 December 2026, with times to be announced. The fee is US950 paid fully in US dollars. Late registration costs an extra US$200.
How to apply
Register online with ICAZ within the published registration window; only online registrations are processed. For the IAC, have your CTA result letter scanned as a PDF.
If your ZCTA results are not yet out, you may still register for the IAC; if you then fail the ZCTA, your registration is cancelled at no cost.
Pay your invoice by the stated deadline. If your employer is paying, ask for the invoice in its name before the deadline.
You should get an emailed confirmation within 24 hours of registering. If not, contact ICAZ, as your registration may not have gone through.
A London sitting may be cancelled if too few candidates register, and London candidates share an extra fee.
After the exam
Passing the IAC lets you move on toward the APC, which ICAZ describes as the second part of the qualifying examination. Results are posted on the ICAZ exam pages.
Preparation tips
Read the registration circular for your sitting on the ICAZ site; deadlines are strict and a missed window means waiting for the next sitting.
Practise long, scenario-based answers in four-hour sittings, since IAC papers run from 09:00 to 13:00.
Track your IAC eligibility window so you do not run out of sittings.
What is the difference between the ITC and the IAC?
The IAC replaced the ITC from January 2025. It has three papers of 120 marks over three days, instead of four papers of 100 marks over two days.
How many times can I write the IAC?
If your CTA year starts in January, you are eligible for three consecutive years, or six consecutive sittings.
Can ACCA or CIMA members write the APC?
Yes. ICAZ has routes for them, which need proof of membership, a qualifying degree and 20 months of training with an ICAZ-accredited office.