Tax practitioner registration & CPE: Changes to the Recognised Controlling Body criteria and processes by the SARS

23 June 2022
Accounting
South African Accounting Academy

Implementation is envisaged of the following changes to the criteria and/or processes for:

• Controlling bodies’ recognition under section 240A (2) of the Tax Administration Act (TAA), 28 of 2011 (TAA);

• Tax practitioner registration; and

• Status maintenance.

Some of these changes will have an immediate effect on tax practitioners. Below is a breakdown of the key changes:

Requirements for minimum qualifications and experience
SARS readiness programme

Individuals wishing to register as tax practitioners on or after 1 June 2022 will be required to attend a SARS readiness programme and successfully complete the related assessment. SAICA awaits further details from SARS regarding the content or length of the readiness programme and will communicate this information once it has been made available by SARS.

Proof of criminal free status
Continuing professional education (CPE)

CPE requirements will change from 15 tax-specific hours per annum 9 hours verifiable) to a minimum of 18 verifiable CPE hours per year. From 1 June 2022, RCBs must ensure that their tax practitioners members meet the minimum of 18 verifiable CPE hours annually, consisting of the following:

10 tax hours;
2 ethics hours; and
6 hours relating to the service provided by the individual - e.g. audit, financial reporting etc. If the individual provides only tax services, then presumably additional tax CPE hours will fulfil this requirement.

Records of dismissed tax practitioners due to Gross Misconduct
Tax Compliance of Tax Practitioners

Click here to access the information:

https://www.sars.gov.za/tax-practitioners/controlling-bodies-for-tax-practitioners/

Relevance to Auditors, Independent Reviewers & Accountants:

Tax practitioners will immediately be affected by these changes.
Each tax practitioner will be held accountable by his/her Recognised Controlling Body.

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