SARS has officially announced enhanced minimum standards for tax practitioners in terms of entry and retention.  These standards will take effect from 1 July 2022 and will apply to all tax practitioners regardless of the professional body involved.

Current members (retention criteria)

All members must satisfy three recurring criteria: (1) continuous professional development (CPD), (2) personal tax compliance, and (3) free criminal record. 

Going forward, this retention criteria will operate as follows:

• CPD – Each member must complete 18 total hours of verifiable CPD.This CPD includes 10 hours of tax, 2 hours of ethics, and 6 hours relevant to the member’s business (e.g. accounting, IT systems and tax). SAIT will individually audit this requirement every five years.

• Tax compliance – Each member must remain tax compliant in their personal affairs as indicated on the SARS compliance system. SAIT will individually audit this requirement every year.

• Free criminal record – Each member must retain a record free and clear of any tax and other financial criminal offense. Self-declarations / oaths will act as sufficient proof. SAIT will individually audit this requirement every five years.

New Members (entry criteria)

SARS has changed the entry criteria for new tax practitioners.  However, many of these entry criteria will have no impact on SAIT member entry other than the following three criteria listed below:

• SARS Readiness Programme – Entry candidates must successfully complete a two-hour electronic readiness programme. This readiness programme will be divided into eight 15-minute sessions. Successful completion includes a short assessment. Click here to access the programme.

• Criminal clearance – Entry candidates must provide an independently verified criminal free certificate. This certificate must come from the South African Police Service or a recognised third-party professional service.
  
  
• High school entrants – Entry candidates with only a high school certificate (NQF Level 4) no longer need to upgrade their status to NQF Level 5. These entry candidates must have 10 years of working tax experience (instead of the current five years).

For the official SARS announcement, click here.