CPD hours for SAICA tax practitioners
The CPD a South African tax practitioner registered through SAICA must complete each year, the hour split and deadline, part-year rules and records.
By Achekam · · 4 min read · For Accountants & audit firms in South Africa
It is the second week of December. A tax manager realises she has attended plenty of webinars this year but has no idea how many hours were on tax, whether any covered ethics, or where the attendance certificates went. The deadline is days away and, unlike a client's return, there is no one to ask for an extension.
CPD for tax practitioners is not hard to meet if it is planned. It becomes stressful when it is treated as something to count at the end of the year. This article sets out what SAICA requires of tax practitioners it oversees, how the hours are split, what happens for someone registered part-way through the year, and how a practice can keep the evidence in order.
Eighteen hours, split three ways
SAICA says tax practitioners must complete at least 18 verifiable CPD hours each year, made up of:
| Area | Minimum hours |
|---|---|
| Tax | 10 |
| Ethics | 2 |
| The service the practitioner provides | 6 |
SAICA enforces these requirements as a Recognised Controlling Body on behalf of SARS.
Two words in that requirement carry weight. "Verifiable" means the hours need evidence: an attendance certificate, a record of completion, something a reviewer can check. Reading a journal article with no record of it may be useful, but it is hard to prove. "At least" means the split is a minimum in each area, not a target for the total. A year made up entirely of tax hours, with no ethics, does not meet it however long the total.
The third category depends on the practitioner. Someone who mostly prepares individual returns and someone who handles corporate tax disputes provide different services, and their six hours should reflect that.
The deadline: 31 December, no extensions
SAICA says the hours must be completed by 31 December, with no extensions granted.
That sets the planning rhythm. A practitioner who leaves CPD to the last quarter competes with year-end client work, holiday leave and every other practitioner chasing the same courses. A simple approach is to aim to have the ethics hours and most of the tax hours done by mid-year, leaving the rest for topics that come up during the year.
Registered part-way through the year
SAICA says a tax practitioner who registered part-way through the year has their CPD requirement apportioned by the months they were registered, using the SARS registration letter as proof.
For a new practitioner, that means the first year's requirement is smaller, but the evidence of the registration date matters. Keep the SARS registration letter with the CPD record for that year, because it is what supports the reduced figure if the record is checked.
Verification and keeping the records
SAICA says it must verify at least 20% of its tax practitioner members' CPD records each year, and that tax practitioners must keep their CPD records for five years.
So a practitioner may be asked for the evidence behind any of the last five years, not only the most recent one. A folder per year, with each certificate named by date, provider and hours, and a one-page summary showing the split, is enough. What is not enough is a recollection of having attended.
The CPD record also feeds SAICA's annual declaration. SAICA says its tax practitioner members must submit an annual declaration on the SAICA Member Portal covering CPD, compliance with SAICA's code of ethics, and criminal convictions under section 240(3) of the Tax Administration Act. The other parts of that declaration are covered in staying registered as a tax practitioner.
Keeping the evidence in Achekam
Achekam keeps a register of practitioner credentials. Under TEAM > Practitioner Credentials, a partner, manager or administrator records each practitioner's professional body, membership standing with the date it was verified, and practising authority, with evidence. A credential someone recorded about themself is flagged.
That register can carry the CPD position for each tax practitioner as part of their standing: the year's summary attached as evidence, and the date a manager checked it. Because self-recorded entries are flagged, a practitioner's own claim that "CPD is done" stands out until someone else has looked at the summary.
There is a limit to be clear about. For a South African firm, Achekam does not check the practitioner credentials register when a partner approves an audit report or signs financial statements; signing needs only the Partner role. The Nigerian and Kenyan packs do block signing on unverified registrations, but the South African pack does not enforce anything at signing based on CPD or registration. The register is a record for the practice to act on.
A plan for the year
- In January, each practitioner lists the services they provide and the CPD topics that match.
- By mid-year, the ethics hours and at least half of the tax hours are complete.
- Each certificate goes into that year's folder as soon as it is received.
- In October, a manager reviews the summary against the split and flags any shortfall.
- Before 31 December, remaining hours are completed; after it, the summary is attached in the credentials register.
The registration that these hours keep alive is described in who must register as a tax practitioner.
SAICA's statement of the requirement
SAICA's page on tax practitioner obligations sets out the CPD requirement, the annual declaration and how members keep their profiles current. Read the CPD section at the start of each year, since the requirement is stated there by the body that checks it.
General guidance only, not advice on your own circumstances. Tax and payroll rules change: check the current position with the authority or your adviser.
