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.
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
CPD is compulsory and is applicable to all members, whether in public practice, industry, commerce, academia and the public sector.
CPD is accumulated on an annual basis, being 1st of January to 31st of December. These requirements need to be adhere to annually.
SARS Registered Tax Practitioners
15 verifiable output Tax CPD hours; and
5 verifiable output Ethics and Standards CPD hours; and
10 non-verifiable Tax CPD hours.
Commerce, Industry, Academia and Public Sector
15 verifiable input Tax CPD hours; and
5 verifiable output, Ethics and Standards CPD hours; and
10 non-verifiable Tax CPD hours.
CPD hours are only valid for the period 1st of January until 31st of December.
Please refer to the CPD requirements page for a more in-depth description of the above mentioned categories.
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.
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.
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.