Tax practitioner obligations

It is a SARS requirement imposed on the recognised controlling bodies such as SAICA that in addition to other CPE, tax specific CPE is required for tax practitioners. SARS uses the term CPE for Continuous Professional Education.

The criteria, imposed on the controlling bodies are the following:

1. Minimum of 15 tax related CPE hours per year.
2. 60% of tax related CPE must by verifiable by the controlling body.
3. 40% of tax related CPE may be non-verifiable CPE provided that the controlling body requires its members to record their CPE and furnish details to the controlling body if required.
4. CPE records of individual tax practitioners must be retained for five years.

Members /associates registered as tax practitioners with SAICA must declare their compliance with 15 hours tax specific CPD. SAICA on a sample basis, verify member’s compliance to the tax practitioner annual declaration. Tax practitioners must capture and keep a record of the tax specific CPD in a form of a PDF, word or excel spreadsheet format .However, if you would like to record your CPD hours, you can follow this link.

Visit the SARS tax practitioner webpage.