OUR GOVERNANCE
Driving Value Creation
Report on Case Management
The table below illustrates the number of complaints received.
| Disciplinary Summary | 2024 | 2023 | 2022 | 2021 | 2020 |
|---|---|---|---|---|---|
| Number of cases reported# | 284 | 716 | 666 | 1 000 | 476 |
| Breakdown of total cases reported | 284 | 716 | 666 | 1 000 | 476 |
| Cases against members and associates (AGAs)# | 163 | 561 | 569 | 883 | 414 |
| Cases against trainee accountants | 107 | 143 | 83 | 67 | 41 |
| Cases against non-members / non trainees*** | 12 | 12 | 14 | 50 | 21 |
| Cases referred to IRBA* | 2 | 2 | 1 | 24 | 38 |
| Cases finalised ** | 1287 | 185 | 218 | 281 | 143 |
| Through the Professional Conduct Committee (PCC) | 279 | 184 | 207 | 279 | 137 |
| Through the Disciplinary Committee (DC) | 1 | 1 | 2 | 2 | 6 |
| DDO first Offence Notice of reprimand## | 994 | 0 | 0 | 0 | 0 |
| Cases Closed outside of the PCC, DC and DDO | 13 | 5 | 9 | 0 | 0 |
# This number does not include complaints initiated by SAICA against members for minor administrative breaches (eg. Tax practitioner and/CPD non-compliance); does not include first offence tax practitioner / CPD non-compliance cases referred by Member Compliance to the Discipline Unit to issue a notice of reprimands; and does not include Fit and Proper cases arising from IRBA disciplinary Findings against registered auditors/former registered auditors holding concurrent membership of SAICA.
##This mechanism was only introduced in 2024.
* Where complaints are audit-related, complaints against members who are registered auditors are referred to the Independent Regulatory Board for Auditors for investigation.
** This figure does not include external litigation cases finalised. Eight external litigation cases finalised in 2024.
*** Complaints are lodged against persons who are found not to be members/associates/trainees of SAICA (12 such cases in 2024. These 12 cases are not included in the 1 287 [ (finalised cases number above as they are closed outside of Disciplinary process, due to SAICA not having jurisdiction to investigate complaints against persons who were not members/associates/trainees of SAICA at time of alleged misconduct). Of the complaints lodged in 2024, 14 cases constituted ‘holding out’ matters were SAICA investigates possible contraventions of the Chartered Accountants (Private) Designation Act 67 of 1993].
A total of 284 new complaints were received by the Discipline Unit in 2024. This number does not include complaints initiated by SAICA against members for minor administrative breaches; first offence TP / CPD non-compliance cases referred by Member Compliance to the Discipline Unit to issue a notice of reprimands; and Fit and Proper cases arising from IRBA disciplinary findings against registered auditors/former registered auditors holding concurrent membership of SAICA.
The 165 cases lodged against SAICA members/associates are broken down into:
140 general cases
22 non-audit-related complaints referred by the IRBA but involving individuals who hold/held concurrent memberships with SAICA and the IRBA
3 cases referred to SAICA by SARS relating to Tax Practitioners under SAICA as Recognised Controlling Body in terms of the Tax Administration Act
2 complaints which were audit-related and which SAICA referred to the IRBA for investigation due to the members holding concurrent registration with the IRBA (this number is already captured in the 140 general cases)
In 2024, the Discipline Unit finalised 1 287 cases through various channels − 279 via the PCC, 1 via the DC, 994 via the DDO, and 13 internally where applicable. In addition, 8 external litigation cases were finalised, bringing the total to 1 295.
SAICA’s Action on Trainee Misconduct Complaints
Between April 2023 and February 2024, SAICA conducted thorough engagements with a Training Office to gather supporting evidence for 81 complaints related to alleged trainee misconduct, including copying, collaborating, and unauthorised sharing of trainee simulations. These simulations were intended to be completed individually. The Training Office later requested the withdrawal of two complaints, and throughout 2024, SAICA has finalised 78 of these cases through the PCC with only one of these cases ongoing. For trainees found guilty of integrity-related misconduct or where there were concerns about their fitness to continue in SAICA training contracts, the PCC ordered Fit and Proper Enquiries in accordance with Section 12 of the SAICA Disciplinary Code.
Professional Conduct Committee (PCC) Meetings in 2024
The PCC convened 33 times in 2024 (23 full PCC and 10 advisory PCC meetings).
Disciplinary Committee (DC) Meetings in 2024
The DC did not convene in 2024 as SAICA was preparing several cases to be enrolled before the DC in 2025. One DC Ruling was provided in Q1 of 2024 following the hearing before the Disciplinary Committee in Q4 of 2023.
Nature of Complaints Finalised at PCC (Jan to Dec 2024)
Nature of Complaints Finalised at PCC (Jan to Dec 2024)
Nature of Complaints Finalised at PCC (Jan to Dec 2024)
Total types of complaints (Jan−Dec) = 279
Nature of Complaints Finalised at PCC (Jan to Dec 2024)
Nature of Complaints Finalised at PCC (Jan to Dec 2024)
Nature of Complaints Finalised at PCC (Jan to Dec 2024)
Total types of complaints (Jan−Dec) = 279
Sanctions imposed by the PCC (Jan to Dec 2024)
Sanctions imposed by the PCC (Jan to Dec 2024)
Sanctions imposed by the PCC (Jan to Dec 2024)
Sanctions imposed by the PCC (Jan to Dec 2024)
Sanctions imposed by the PCC (Jan to Dec 2024)
Sanctions imposed by the PCC (Jan to Dec 2024)
Total sanctions imposed by PCC (Jan−Dec) = 279
Nature of Complaints Before the Disciplinary Committee (Jan−Dec 2024):
Conclusion: A commitment to continuous improvement
SAICA has adopted a holistic approach to advancing both professional growth and member well-being in the context of the Fourth Industrial Revolution, ensuring that members feel connected, supported, and empowered to thrive in a rapidly evolving digital world.
We reaffirm our commitment to strong governance as a cornerstone for our future. By focusing on alignment, accountability, member-centric practices, and collaborative engagements, we are laying the groundwork for a resilient and sustainable future for the accountancy profession in South Africa.
Together, through strong governance and strategic foresight, we will ensure that SAICA continues to lead with integrity and purpose, adapting to the evolving landscape while acting in the best interests of our members and society at large. As we look forward, we will remain vigilant in our governance practices, continually seeking to improve, innovate, and respond to the needs of our stakeholders as trusted representatives of the accounting profession.
