DISCIPLINARY

MATTERS 2022

DISCIPLINARY MATTERS 2022

One of the key objectives of the SAICA constitution is to ensure that the Institute and its members, associates, and prospective members adhere to the highest standards of ethics and competence, that the respective designations are protected and that the reputation of the profession is promoted.

The SAICA Disciplinary Code and disciplinary processes are one such method in which SAICA achieves this objective. SAICA investigates all complaints of punishable conduct without fear or favour and upon obtaining sufficient evidence will put the complaint to the member and will ultimately enrol said complaint before one of the independent committees appointed by the Board to adjudicate on these complaints, being the Professional Conduct Committee and the Disciplinary Committee. Further information on the SAICA complaints procedure and Disciplinary Code are available on the SAICA website.

Report on Case Management

The table below illustrates the number of complaints received.
Disciplinary summary 2022 2021 2020 2019 2018 2017 2016 2015
Number of cases reported
666
1000
476
247
248
229
507
177
Cases referred to IRBA*
1
24
38
34
35
42
24
31
Cases finalised **
218
281
143
184
128
235
162
70
Through the Professional Conduct Committee (PCC)
207
279
137
173
119
229
142
55
Through the Disciplinary Committee (DC)
2
2
6
11
9
6
20
15
Breakdown of total cases reported
666
1000
476
247
248
229
507
177
Complaints against members and associates (AGAs)
569
883
414
171
190
177
136
160
Complaints against trainee accountants
83
67
41
39
15
38
38
12
Complaints against non-members***
14
50
21
19
43
14
3
5
APC matters
-
-
-
-
-
2
330
-
  • * Where complaints are audit-related, complaints against members who are registered auditors are referred to the Independent Regulatory Board for Auditors for investigation.
  • ** Cases may also be closed outside of committees where complainants fail to provide complaint affidavits and/or sufficient information for SAICA to pursue an investigation.
  • *** Complaints are lodged against persons who are found not to be members/associates of SAICA. Of the complaints lodged in 2022, no matters constituted ‘holding out’ matters; however, SAICA is pursuing seven additional matters for contraventions of the Chartered Accountants (Private) Designation Act 67 of 1993.
One of the key objectives of the SAICA constitution is to ensure that the Institute and its members, associates, and prospective members adhere to the highest standards of ethics and competence, that the respective designations are protected and that the reputation of the profession is promoted.

The SAICA Disciplinary Code and disciplinary processes are one such method in which SAICA achieves this objective. SAICA investigates all complaints of punishable conduct without fear or favour and upon obtaining sufficient evidence will put the complaint to the member and will ultimately enrol said complaint before one of the independent committees appointed by the Board to adjudicate on these complaints, being the Professional Conduct Committee and the Disciplinary Committee. Further information on the SAICA complaints procedure and Disciplinary Code are available on the SAICA website.

Report on Case Management

The table below illustrates the number of complaints received.
Disciplinary summary 2022 2021 2020 2019 2018 2017 2016 2015
Number of cases reported
666
1000
476
247
248
229
507
177
Cases referred to IRBA*
1
24
38
34
35
42
24
31
Cases finalised **
218
281
143
184
128
235
162
70
Through the Professional Conduct Committee (PCC)
207
279
137
173
119
229
142
55
Through the Disciplinary Committee (DC)
2
2
6
11
9
6
20
15
Breakdown of total cases reported
666
1000
476
247
248
229
507
177
Complaints against members and associates (AGAs)
569
883
414
171
190
177
136
160
Complaints against trainee accountants
83
67
41
39
15
38
38
12
Complaints against non-members***
14
50
21
19
43
14
3
5
APC matters
-
-
-
-
-
2
330
-
  • * Where complaints are audit-related, complaints against members who are registered auditors are referred to the Independent Regulatory Board for Auditors for investigation.
  • ** Cases may also be closed outside of committees where complainants fail to provide complaint affidavits and/or sufficient information for SAICA to pursue an investigation.
  • *** Complaints are lodged against persons who are found not to be members/associates of SAICA. Of the complaints lodged in 2022, no matters constituted ‘holding out’ matters; however, SAICA is pursuing seven additional matters for contraventions of the Chartered Accountants (Private) Designation Act 67 of 1993.
The 569 complaints lodged against SAICA members/associates are broken down into:
  • 94 general complaints
  • 13 complaints which are not audit related referred to SAICA by the IRBA but involving individuals who hold/held concurrent memberships with SAICA and the IRBA, and
  • 462 minor complaints for non-compliance with SAICA requirements for tax practitioners and for CPD. SAICA has employed additional fixed term staff to assist in finalising the large number of minor non-compliance complaints
In 2022, the Discipline Unit finalised 218 complaints through the Professional Conduct Committee (PCC), the Disciplinary Committee (DC) and internally, where applicable.
The 569 complaints lodged against SAICA members/associates are broken down into:
  • 94 general complaints
  • 13 complaints which are not audit related referred to SAICA by the IRBA but involving individuals who hold/held concurrent memberships with SAICA and the IRBA, and
  • 462 minor complaints for non-compliance with SAICA requirements for tax practitioners and for CPD. SAICA has employed additional fixed term staff to assist in finalising the large number of minor non-compliance complaints
In 2022, the Discipline Unit finalised 218 complaints through the Professional Conduct Committee (PCC), the Disciplinary Committee (DC) and internally, where applicable.

Professional Conduct Committee (PCC) meetings in 2022

In 2021 the PCC met 35 times (full PCC convening 30 times and the Advisory Committee meeting five times), considered 295 cases and finalised 279 cases, with 16 cases ongoing.

In comparison, in 2022 the PCC met 37 times (full PCC convening 25 times and the Advisory Committee meeting 12 times), considered 218 cases and finalised 207 cases with 11 cases ongoing.

In addition to this, nine complaints were closed internally by the Disciplinary Unit due to complainants not providing complaint affidavits.

Further, the Disciplinary Unit issued notices of complaint in an additional 452 matters. These are in process towards enrolment before the PCC.

Nature of Complaints investigated by the Professional Conduct Committee (JAN–DEC 2022)

Disciplinary Committee (DC) meetings in 2022

In 2021, the Disciplinary Committee finalised two cases by way of settlement agreements in terms of section 15 of the SAICA Disciplinary Code.

In comparison, in 2022, the Disciplinary Committee convened four times and finalised times matters which resulted in their exclusion as members of SAICA against members, with another matter being part-heard before the DC and set down for a further 10 days of hearings in 2023.

An additional two matters are in advanced stages of settlement in terms of section 15 of the Disciplinary Code.

Sanctions at PCC (JAN–DEC 2022) | Total = 207 / Ongoing = 11

Professional Conduct Committee (PCC) meetings in 2022

In 2021 the PCC met 35 times (full PCC convening 30 times and the Advisory Committee meeting five times), considered 295 cases and finalised 279 cases, with 16 cases ongoing.

In comparison, in 2022 the PCC met 37 times (full PCC convening 25 times and the Advisory Committee meeting 12 times), considered 218 cases and finalised 207 cases with 11 cases ongoing.

In addition to this, nine complaints were closed internally by the Disciplinary Unit due to complainants not providing complaint affidavits.

Further, the Disciplinary Unit issued notices of complaint in an additional 452 matters. These are in process towards enrolment before the PCC.

Nature of Complaints investigated by the Professional Conduct Committee (JAN–DEC 2022)

Disciplinary Committee (DC) meetings in 2022

In 2021, the Disciplinary Committee finalised two cases by way of settlement agreements in terms of section 15 of the SAICA Disciplinary Code.

In comparison, in 2022, the Disciplinary Committee convened four times and finalised times matters which resulted in their exclusion as members of SAICA against members, with another matter being part-heard before the DC and set down for a further 10 days of hearings in 2023.

An additional two matters are in advanced stages of settlement in terms of section 15 of the Disciplinary Code.

Sanctions at PCC (JAN–DEC 2022) | Total = 207 / Ongoing = 11

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SAICA Integrated Report 2022.
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SAICA Integrated Report 2022. All Rights Reserved.

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