Draft regulations governing the administering of an oath or affirmation

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Draft regulations governing the administering of an oath or affirmation

• 03 September 2026
• Miscellaneous
• South African Accounting Academy

Summary:
The Department of Justice and Constitutional Development has published Draft Regulations under the Justices of the Peace and Commissioners of Oaths Act, 1963, which govern oaths and affirmations – specifically for virtual affirmations. 

Article:

The proposed regulations will replace the current 1972 regulations governing oaths and affirmations. 

Key Proposals:

• Electronic Commissioning (Regulation 5): Formally permits remote swearing or affirming via live audio-visual communication when documents are submitted electronically or through online portals.
• Digital Signatures: Recognizes a typed name, typed surname, or electronic mark in the signature space as a valid signature for remote/electronic documents.
• Identity Verification: Requires the commissioner of oaths to ascertain the identity of the deponent during the virtual session before administering the oath or affirmation.
• Preserved Standards: Retains core duties, such as confirming the deponent knows and understands the declaration, prohibiting fees or conflicts of interest, and recording the date and place.

Comments were due by 31 August 2026.

Click here to download the gazetted Draft Regulations:

https://www.justice.gov.za/legislation/invitations/20260731-gg5507555075gon7746-Oaths-Draft-Regulations.pdf 

Relevance to Auditors, Independent Reviewers & Accountants:

• Practitioners who are also Commissioners of Oaths, must comply with the Justices of the Peace and Commissioners of Oaths Act 16 of 1963 and its accompanying Regulations.
• If your clients are performing Commissioning services, they must comply with this legilsation, and which you must assess compliance with.  If they don’t comply with the relevant laws and regulations, you have certain reporting obligations in terms of NOCLAR (NOn-Compliance with Laws And Regulations) – this could include reporting to management, qualifying your audit opinion, reporting a Reportable Irregularity, etc.
• You should also be aware of proposed and relevant changes to related Regulations, which significantly affect the conduct of the services that they provide.

Relevance to Your clients:

• Commissioners of Oaths must comply with the Justices of the Peace and Commissioners of Oaths Act 16 of 1963 and its accompanying Regulations.
• Your clients should also be aware of proposed and relevant changes to related Regulations, which significantly affect the conduct of the services that they provide.

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