Decision-making is a crucial part of good business. Effective and successful decisions make profit for the company and unsuccessful decisions make losses. An organised and systematic decision-making process usually leads to better decisions.
Without a well-defined process, the risk the company faces regarding making decisions is that the decision is based on insufficient information and analysis. Difficult decisions involve the following factors:

• Uncertainty - Many facts not known
• Complexity - Interrelated factors
• High risk consequences - The impact of the decision may be significant
• Alternatives - Each alternative has its own set of uncertainties and consequences
• Interpersonal issues - Reaction of personnel who will be affected by the decision.

Who is this Toolkit for?

The Financing & Investments Toolkit, designed to offer young, upcoming accountants and auditors a solid foundation in making financing and investment decisions. This toolkit is ideal for those still studying or starting their journey toward becoming professional accountants and auditors.

The content is structured to offer a step-by-step approach with clear, easy-to-follow examples, laying the groundwork for more complex applications in the future. It is particularly targeted at trainees enrolled in the SAICA CA2025 Training Program, but it also benefits trainees from other programs such as SAIPA and CIMA.

Key Features:

• Level 1: Simple contexts and straightforward situations 

• Level 2: Simple contexts with specific, limited complexity 

Please note that, in line with the SAICA CA2025 Training Program guidelines, this toolkit serves as a supplementary resource. While it will support your training, it is not the sole method for developing proficiency. Responsibility for ensuring that simulations and assessments are fit-for-purpose rests with the training office and cannot be delegated to a third party.

All simulated activities should be documented in the Integrated Exposure Plan and linked to relevant technical competencies. The trainee will need to complete a Learning Outcome Review (LOR) that outlines the competencies gained and evidence of learning outcomes from completing the simulation.

We hope this toolkit serves as a valuable tool in trainees' professional development, offering essential insights and practical experience as they progress in their careers.

What's inside the DIY-Toolkit?

• Delegate Manual
• POE Excel book with case studies (two books)
• Trainee Declaration letter
• Trainee Self-Assessment Checklist
• Suggested solutions / marksheet for the Reviewer / Overall Evaluator
• Assessment report template for the Reviewer / Overall Evaluator
• Optional marking (assessment) request: have the PoE assessed by a certified SAICA Assessor at an additional fee

Topics included in this tool:

• Financing Decisions
• Investment Decisions

Duration to complete the PoE file with case studies:

1 Full Day to work through online content

1 Full Day to complete the case studies