Who may practise
Auditing is the regulated activity, not accounting. Under section 41 of the Auditing Profession Act 26 of 2005, only a registered auditor may engage in public practice or present as one. Unregistered people may not perform audits or use titles such as "public accountant" or "certified public accountant". They may help on an audit only if a registered auditor directs and supervises them and takes responsibility.
The same section expressly lets anyone use the descriptions "internal auditor" or "accountant". So a bookkeeper without registration can legally call themselves an accountant and keep your books. What they cannot do is issue an audit report or present as a registered, public or certified public accountant. Breaching section 41 is an offence under section 54(1) of the Act.
Tax work has its own rule. Under the Tax Administration Act 28 of 2011, a person who advises someone on the application of a tax Act, or completes or helps complete a return for someone else, must register as a tax practitioner with SARS. SARS lists three requirements: membership of a recognised controlling body, meeting that body's qualification and experience requirements, and no criminal conviction of the kinds listed in section 240(3) of the Act.
The professional bodies
SARS publishes the list of recognised controlling bodies for tax practitioners. Membership of one of these bodies is a condition of SARS registration.
- SAICA (South African Institute of Chartered Accountants): its designations include CA(SA), AGA(SA) and AT(SA).
- SAIPA (South African Institute of Professional Accountants): professional accountants and tax practitioners.
- Other recognised controlling bodies on SARS's list: CIMA, the Chartered Governance Institute of Southern Africa, the Financial Planning Institute, the Institute of Accounting and Commerce, the South African Institute of Taxation, ACCA and the Chartered Institute for Business Accountants. The Legal Practice Council is listed separately.
How to check an accountant
- Ask for three things in writing: the person's professional body and designation, their membership number, and their SARS tax practitioner registration. Membership of a body is not the same thing as SARS registration, so for tax work you need both.
- For tax work, use SARS's "Confirm Tax Practitioner Registration" page. It is the one check that covers members of every recognised controlling body, including people who are not in SAICA or SAIPA. SARS Contact Centre: 0800 00 7277.
- If the person says they are a CA(SA), AGA(SA) or AT(SA), SAICA has a verify-a-member tool on its website.
- If the person says they are a SAIPA member, you can email SAIPA's membership team at membership@saipa.co.za with their name and designation.
- If you need an audit, ask whether the person and their firm are registered auditors. Under section 41(5) of the Auditing Profession Act a firm must be registered as well as the individual.
What a small business needs an accountant for
VAT. Registration is compulsory once taxable supplies exceed R2.3 million in any 12 months, and voluntary from R120,000. Both thresholds apply from 1 April 2026.
Payroll. Employers pay and declare through the monthly EMP201, with payment due within seven days after month end. When the 7th falls on a weekend or public holiday, payment is due on the last business day before it. The EMP501 reconciliation runs twice a year: an interim one from 21 September to 31 October 2026 (covering 1 March to 31 August 2026), and the annual one from 1 April to 31 May 2027 (covering 1 March 2026 to 28 February 2027). Employers registered for PAYE and SDL must also register for UIF, and an employer with no employees who stays registered must file a nil annual reconciliation.
Audit. Regulation 28 of the Companies Regulations lists the companies that must be audited unless exempt under section 30(2A) of the Companies Act 71 of 2008. Besides public and state-owned companies, it covers the following.
| Company | Audit required |
|---|---|
| Holds fiduciary assets for unrelated persons | Assets above R5 million |
| Non-profit company with state links or a public function | Certain categories set out in regulation 28 |
| Any other company | Public interest score of 350 or more, or 100 or more if its financial statements were compiled internally |
Red flags in South Africa
- "Accountant" proves nothing. Anyone may use it. Ask for the body, the designation and the membership number.
- Someone calling themselves a registered auditor, public accountant or certified public accountant without being a registered auditor is committing an offence under sections 41 and 54 of the Auditing Profession Act.
- Someone who advises on tax or completes your returns without being registered with a controlling body and with SARS is, according to SARS, committing a criminal offence. SARS says unregistered people answer to no controlling body. The route is a criminal complaint to the police or a report through SARS's "Report Tax Crime" page.
- To complain about a registered tax practitioner, SARS directs you to form RUC001, sent to SARS and/or the practitioner's controlling body.
- A practitioner who gives a body name but no SARS registration for tax work. Check both.