CPA students are required to complete three years relevant supervised training before becoming members. But they are free to choose an employer and job sector, and they can switch employers whenever they want, although the CPA encourages them to complete training under one employer.

This freedom of movement allows them to progress in their chosen career while continuing to study for their exams.

Some of the TOPP offices are as follows;

1. All Audit firms run by registered Auditors on PAAB in Zimbabwe and such other audit firms in other countries considered acceptable to us or who have practising rights in their own countries. CPA will make every effort to encourage training firms to take its students for training.
2. Comptroller and Auditor General offices with a strong lean to Parastatals section
3. UDCORP which is the only audit authority for all Local Authorities/Councils in Zimbabwe although currently because of the manpower constraints the work is performed by other professionals.

The real criteria is that the trainer must be a registered Public Auditor in terms of PAAB in Zimbabwe or auditor recognised by CPA.

The TOPP programme will for a long time be limited to all parastatals and whose financial affairs are managed by a member of PAAB in Zimbabwe and City Councils provided that a PAAB member heads the financial department and reviews the training.

Some of the businesses under our constituency are:

• Agribank
• ZESA
• Air Zimbabwe
• National Railways of Zimbabwe
• ZISCO Steel
• Reserve Bank of Zimbabwe
• Harare City Council
• Bulawayo City Council
• Mutare City Council
• ZINWA
• NSSA
• Zimbabwe Defence Industries
• Minerals Marketing Corporation
• All State Universities
• Zimbabwe United Passenger Company
• Dorowa Mines
• Zimphos
• Zimbabwe Fertiliser Company
• Or companies under IDC Etc

So the key issue is that a member of PAAB must be in charge.

To become an auditor the PAAB member must be a registered Public Auditor.

The distribution of skills is as follows;