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What is Tax Continuing Professional Development?
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Why Continuing Professional Development? 


Continuing Professional Development is a process of lifelong learning whereby an individual systematically engages in
activities that maintain abilities, skills and knowledge. It is also a legal requirement for registered tax practitioners to adhere to a programme of continuing professional education.

The SAIT is a professional body recognised in terms of the NQF Act, 2008 and a 'recognised controlling body' as defined in the Tax Administration Act, 2011. The legal recognition invariably imposes certain obligations upon the Institute to foster a commitment to lifelong learning and development amongst its members, and particularly registered tax practitioner members.

The objective of a Tax CPD programme is to assist members to develop and maintain professional competence in order to provide tax services and advice of high quality in the public interest.

 


Responsibility of the professional


The primary responsibility for competence lies with the professional member. All members have an obligation to develop and maintain their professional competence, relevant to the nature of their work and professional responsibilities.

Members must maintain a full record of their Tax CPD activities and report the CPD on the SAIT CPD Membership
Management System. 


What is the 2014 CPD Requirements?

CPD is compulsory and is applicable to all members, whether in public practice, industry, commerce, academia and the
public sector.

3.1 SARS Registered Tax Practitioners
  • 15 verifiable output Tax CPD hours; and
  • 5 verifiable output Ethics and Standards CPD hours; and
  • 5 non-verifiable Compliance and Governance CPD hours; and
  • 5 non-verifiable Tax CPD hours.

3.2 Commerce, Industry, Academia and Public Sector 

  • 15 verifiable input Tax CPD hours; and
  • 5 verifiable output Ethics and Standards CPD hours; and
  • 5 non-verifiable Compliance and Governance CPD hours; and
  • 5 non-verifiable Tax CPD hours.
Output assessment based verifiable Tax CPD hours include:
  • Accredited (outcomes assessed through multiple choice questions) tax conferences, tax seminars, tax workshops or similar structured tax discussion forums; or
  • Watching a SAIT outcomes assessed pre-scribed tax update technical DVD; or
  • Reading an accredited and outcomes assessed article published in TaxTalk, Accountancy SA and Business Brief which are pecifically marked as verifiable for CPD purposes, listed and assessed on the SAIT Tax CPD Management Centre; or
  • Studies leading to formal qualifications and subject to formal assessment, for example, H Dip Tax, Certificate in Tax, etc.; or
Input verifiable Tax CPD hours include:
  • Unaccredited (attendance only) tax conferences, tax seminars, tax workshops or similar structured tax discussion forums; or
  • Watching a tax technical DVD in a group, i.e. two or more individuals; or
  • Reading unaccredited articles published in various journals and website which are not listed and assessed on the SAIT Tax CPD Management Centre; or
Non-verifiable Tax CPD hours include:
  • Reading of daily financial, business newspapers and journals, for example, Business Day, Finweek, etc.


Why Accredit CPD Providers?

The regulation of the tax profession introduced a new professional landscape for South African tax practitioners, and SARS now requires that registered tax practitioners annually follow a programme of lifelong learning.

As a responsible recognized controlling body ('RCB'), SAIT revised its CPD policy to comply with the new regulatory landscape. In order to fulfill our mandate, the Institute introduced a formal accreditation policy for organisations and firms offering lifelong learning programmes and other Tax CPD activities.

In effect, all Tax CPD providers offering Tax COD learning programmes to SAIT members will be required to apply to SAIT for accreditation and regular verification of their output CPD programmes. Only SAIT CPD accredited programmes will be recognized as verifiable input and output Tax CPD for all SAIT members. For a comprehensive list of all SAIT accredited CPD providers, kindly refer to the SAIT website.

Please ensure that the mark of accreditation is displayed when attending SAIT accredited CPD events with external CPD providers.


SAIT going Green!


How can we live lightly on the Earth and save money at the same time? The SAIT CPD Committee has decided to contribute to the creation of an environmentally sustainable society!

Seminar costs will remain the same as in 2013. To be able to provide this benefit, electronic notes will be emailed to all registered delegates 2 days prior to the CPD event.

Should you require a printed copy on the day of the seminar, kindly select the printed seminar notes option when registering for the event, at an additional cost of R50.

Payments & Cancellations


All payments must be made by EFT or by credit card, at least 3 working days before commencement of an event. Proof of payment will be requested at registration, if payment at that point in time has not been reflected on SAIT’s bank account.

Only written notice of cancellation will be recognised. If the cancellation occurs:

  • more than 30 days prior to the event no cancellation fee will be charged;

  • less than 30 but more than 10days prior to the event, a 50% cancellation fee will apply;

  • less than 10 days prior to the event, a 100% cancellation fee will apply.

Delegates who book and fail to attend will be liable for the full event fee. SAIT’s liability in the case of an event being cancelled will be limited to a refund or credit of the event fee.

If a delegate wishes to transfer from one date to a different date of the same event, a R200 administration fee will be charged. SAIT must be informed in writing of this transfer by no later than 14 working days before the commencement of the event. Failing to do so, will be considered a cancellation and the full fee will be payable.

 

 

 


Reporting and Record Keeping

It is the responsibility of professional members to maintain a record of his or her Tax CPD activities on the SAIT Tax CPD Management Centre (see below how to record your Tax CPD). Members must retain any documentation that will support the verification of recorded Tax CPD activities. Documentation must be kept for at least five (5) years.

Notwithstanding the need for confidentiality of members’ personal information, the Institute may provide a CPD compliance report of its members to SARS and SAQA, as and when requested for the purpose of proving compliance with the relevant laws and regulations.



Verification


The Institute as a controlling body will conduct random audits of members’ compliance with the Tax CPD policy. The selection criteria for members to be audited will be at the discretion of the Head of Education.

Members selected for audit will be notified by the Head of Membership and will be required to submit all relevant Tax CPD
documentation within 30 days.

The Membership Regulations, read with the Code of Conduct of the Institute, require that members, as part of the annual re-certification process, must make a declaration in the required format with regard to their compliance with the Tax CPD requirements as determined by the Education Committee from time to time.

Failure to comply fully with this policy is a serious offence which carries a maximum disciplinary action of suspension of
membership from the Institute. Non-compliance will be dealt with in terms of the disciplinary policy.

Misstated or fraudulent reporting of Tax CPD will be treated as a separate offence reportable to the Disciplinary Committee as a violation of the Code of Conduct.



Deferral of CPD


A member may request a deferral of CPD requirements, due to extenuating circumstances such as a medical, disability or parental leave. These requests will be considered on a case-by-case basis.

Written requests for deferral must be made to the Head of Education and supporting documentation must be submitted with the request. If the application for deferral is granted, the balance of the CPD requirement will be carried over.

 


How to log and update Tax CPD
 
Step 1: Sign in to your online profile here

Step 2: Select (click) "Manage Profile” (on the right-hand side of your screen) 

Step 3: Scroll down to the icon "Content and Features” and select the icon option "Professional Development”. 

Step 4: Add your CPD (system refer to CEU) hours.
 
Click here for full guidance on how to log your CPD hours.
 
(Please note that SAIT will log all the SAIT attended verifiable CPD events automatically on your behalf. You therefore only need to log your non-verifiable CPD hours and all seminars attended through other professional bodies.)



 

 

 

WHY REGISTER WITH SAIT?

Section 240A of the Tax Administration Act, 2011 (as amended) requires that all tax practitioners register with a recognized controlling body before 1 July 2013. It is a criminal offense to not register with both a recognized controlling body and SARS.

MINIMUM REQUIREMENTS TO REGISTER

The Act requires that a minimum academic and practical requirments be set to register with a controlling body. Click here for the minimum requirements of SAIT.

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