OUR GOVERNANCE
Driving Value Creation
Disciplinary Matters
Ethics and Discipline
Progress in Upholding Ethical Standards and Improving Disciplinary Processes
One of SAICA's primary objectives, as outlined in its constitution, is to uphold the highest standards of ethics and competence among its members, associates, and prospective members. This responsibility includes safeguarding the integrity of SAICA's designations and training contracts while actively promoting the profession's reputation. To achieve this, SAICA employs its Disciplinary Code and related processes. Significant strides have been made in 2024 to address longstanding backlogs and refine processes to improve efficiency and fairness.
These efforts build on amendments made to the Disciplinary Code in 2023, which introduced streamlined processes for addressing specific non-compliance cases, such as late submissions of tax practitioner declarations and CPD non-compliance. These amendments together with extensive engagement with the respondent members culminated in the Office of Designated Disciplinary Officer (DDO) finalising 994 cases by way of the First Offence Sanction mechanism and under the oversight of the Professional Conduct Committee. These amendments together with extensive engagement with the respondent members culminated in the Office of Designated Disciplinary Officer (DDO) finalising 994 cases by way of the First Offence Sanction mechanism and under the oversight of the Professional Conduct Committee.
SAICA conducts regular reviews of the Disciplinary Code and disciplinary processes to ensure continuous improvements on efficiency.
An in-depth review of the disciplinary processes was conducted in 2024 and while areas were identified where enhancements to the processes could be made, overall the integrity of the SAICA disciplinary process was confirmed.
Implementation of additional process enhancements identified will be effected through the usual governance procedures in 2025.
Total cases finalised in 2024 amounted to 1 287 compared to 185 in 2023, reflecting a significant growth of 595,14%
Governance and Oversight of Ethics and Disciplinary Matters
SAICA's governance and oversight framework for ethics and disciplinary matters is designed to uphold the highest standards of integrity, accountability, and professionalism. Through a sound and robust system, SAICA ensures that ethical principles and disciplinary processes are consistently applied, safeguarding the reputation of the profession and fostering trust among stakeholders.
Office of the Designated Disciplinary Officer (DDO)
The DDO and a team of attorneys oversee the efficient and fair management of disciplinary cases, handling member and trainee-related complaints received by SAICA.
Professional Conduct Committee (PCC)
The PCC is led by a legally qualified Chairperson supported by CA(SA) members from the Disciplinary Panel. It is empowered to finalise misconduct and Fit and Proper enquiries, advise the SAICA Board on membership cancellations, and provide guidance to the Office of the DDO through the PCC Advisory Committee.
The PCC is authorised to impose the following sanctions:
PCC meetings are held online and no legal representation is allowed at the PCC meeting.
Disciplinary Committee (DC)
The DC is led by a legally qualified Chairperson supported by CA(SA) members from the Disciplinary Panel. Currently there are three senior advocates serving as co-chairpersons of the DC.
The DC is authorised to impose the following sanctions:
The DC is further empowered to order delivery of documents which are the subject matter of a complaint and are unlawfully withheld by a Respondent from a Complainant; or any person or entity represented by the Complainant; and/or to order Re-payment of client money which is the subject matter of a Complaint and which is unlawfully withheld from a Complainant. Legal representation is allowed at the DC hearings and are open to the public to attend.
Ethics Committee
SAICA has established an Ethics Committee to provide leadership and guidance on ethics-related matters, ensuring that members uphold their responsibilities with integrity, objectivity, professional competence, due care, confidentiality, and in compliance with all relevant laws and regulations.
Key functions and responsibilities:
Tax Practitioner (TP) Case File Preparation and Review Update
2015–2019 cases
The analysis and preparation of 698 case files for the years 2015 to 2019 have been completed. These case files were submitted weekly to the Legal and Discipline team for potential disciplinary action.
2020–2021 cases
A total of 1 009 case files have been prepared for TPs, including the drafting of complaints and creation of case files. Of these, 778 case files are now under review and awaiting signature for submission to Legal and Discipline.
Non-Compliance Review for Late Submissions
A comprehensive review of non-compliance statistics for late submissions (2016–2021) resulted in the re-drafting and editing of some 2020 and 2021 case files due to changes in the compliance status of certain transgressors.
First-Time Offenders List
A prepared list of 1 872 first-time TP offenders (for the years 2015 to 2021) under the ‘Late Submission’ transgression was initially handed over to Legal and Discipline for sanctioning and reprimands. The member compliance paralegal team later identified errors in this list. In response, the member compliance tax practitioner team conducted a comprehensive review of the non-compliant lists for declaration periods 2016–2022.
This review, which took place from 22 May 2024 to 23 June 2024, involved:
SAICA remains steadfast in its commitment to investigate all complaints of punishable conduct without fear or favour. Where sufficient evidence is obtained, complaints are submitted to the Legal and Discipline team for possible adjudication by the Professional Conduct Committee or the Disciplinary Committee − independent bodies appointed by the SAICA Board.
Further information on the SAICA complaints procedure and Disciplinary Code are available on the SAICA website.
