Continuing Professional

Development (CPD)

POLICY This document contains information, which is the property of

The South African Institute for Tax Professionals (The SAIT).

No part of this document may be reproduced, transmitted or divulged to third parties in any form or by

any means, without written permission from The South African Institute for Tax Professionals (The SAIT)

Version: 5.00

Policy: Continuing Professional Development (CPD)

Manual: Continuing Professional Development Policy and Procedure

Last Revision Date: 05 June 2020

Author: SAIT Chief Operating Officer

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Table of Contents

1. INTRODUCTION.................................................................................................................................................... 3

2. ACCREDITATION OF CPD PROVIDERS ............................................................................................................. 3

3. OBJECTIVES FOR SAIT MEMBERS ..................................................................................................................... 4

4. CPD REQUIREMENTS ........................................................................................................................................... 4

4.1 SARS registered members ........................................................................................................................ 4

4.2 Affiliate members....................................................................................................................................... 4

5. CPD TIERS .............................................................................................................................................................. 5

5.1 Tier 1: Output “assessment based” verifiable CPD (structured) .................................................... 5

5.2 Tier 2: Input verifiable CPD (structured): .............................................................................................. 5

5.3 Tier 3: Non-verifiable CPD (unstructured): ........................................................................................... 5

5.4 Ethics ............................................................................................................................................................. 6

5.5 Tier 1 CPD ..................................................................................................................................................... 6

5.6 Conceptual Overview ................................................................................................................................ 6

5.7 Detailed description .................................................................................................................................. 7

5.8 Tier 2 CPD .................................................................................................................................................. 11

5.9 Tier 3 CPD .................................................................................................................................................. 11

5.10 Ethics ...................................................................................................................................................... 12

6. REPORTING PERIOD AND MID YEAR ENTRANTS (NEW MEMBERS) ........................................................ 12

7. EXEMPTIONS AND RELIEF FOR CPD REQUIREMENTS ............................................................................... 13

8. RECORDKEEPING .............................................................................................................................................. 13

9. MONITORING AND DISCIPLINARY ACTIONS / SANCTIONS ...................................................................... 14

10. CPD PROVIDER ACCREDITATION .............................................................................................................. 14

11. COMMENCEMENT OF THE POLICY ............................................................................................................ 14

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1. INTRODUCTION

Up-to-date knowledge and skills are the essence of being a tax professional. Clients and other

persons engaging with tax professionals assume that tax professionals know the latest tax

developments and are not merely relying on their initial learning to enter the profession. Top

quality tax professionals are engaged in an ongoing state of learning in terms of their profession

to maintain and develop competencies to continue to perform their functions competently.

Undertaking regular continuing professional development (CPD) ensures that the professional:

● Maintains knowledge and skills to provide services of the highest quality;

● Remains up-to-date in terms of tax interpretation, legislation and policy direction; and

● Can properly advise clients of their rights and obligations in terms of the tax system.

Government recognises the importance of continuing education in terms of professional

recognition. The SAIT designation as a tax professional requires continued approval from the

South African Qualifications Authority (SAQA), which includes annual CPD requirements as

part of any designation offered. The regulation of the tax profession introduced a new

professional landscape for South African tax practitioners, and SARS now requires that

registered tax practitioners annually follow a programme of lifelong learning.

SAIT therefore has an obligation to

● Foster a commitment to lifelong learning from its members;

● Include as retention requirements CPD and adherence to a code of professional ethics/conduct;

● Prescribe minimum CPD requirements and monitor compliance with these requirements; and

● Facilitate access to CPD opportunities and resources.

2. ACCREDITATION OF CPD PROVIDERS

CPD providers who wish to accredit their CPD programmes for recognition and award of CPD

hours must apply to the Institute on the CPD application form for evaluation of their CPD

programmes.

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3. OBJECTIVES FOR SAIT MEMBERS

● develop a commitment (positive attitude) to lifelong learning (maintain and developing

professional competence);

● take responsibility for undertaking relevant CPD activities to remain competent in their

roles; and

● take responsibility for recording their CPD activities to demonstrate that they have

undertaken relevant and appropriate learning activities.

● Meet their ethical obligations to maintain and further develop their professional

competence at the level appropriate to the types of engagements and levels of

responsibility which they undertake.

4. CPD REQUIREMENTS

Pursuant to government mandates, SAIT requires its members to comply with their annual

continuing professional development requirements to maintain their technical and professional

competencies.

CPD requirements fall into two categories:

4.1 SARS registered members

Tax Practitioners who are registered with SARS via SAIT have committed themselves to 30

hours of annual CPD in order to maintain their SARS practitioner registration and their SAIT

membership. This annual CPD consists of:

● 15 hours of verifiable output CPD (known as “Tier 1 CPD”);

● 10 hours of non-verifiable CPD (known as “Tier 2 CPD”); and

● 5 hours of ethics & standards CPD. Note that the Tier 1 CPD is specifically required by SARS via its interpretation of the Tax

Administration Act, 2011. Failure to meet this standard, places your SARS practitioner

registration at risk.

4.2 Affiliate members

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Other members (i.e., members not registered with SARS via SAIT) have committed themselves

to 15 hours of annual CPD in order to maintain their SAIT membership. This form of CPD

consists of:

● 15 hours of non-verifiable CPD (known as “Tier 2 CPD”).

5. CPD TIERS

CPD comes in three tiers – the first and second tiers are (a) structured with the third tier being

(b) unstructured.

(a) Structured CPD is more formal, requiring evidentiary proof.

(b) Unstructured CPD is primarily based on self-declaration.

The high-level specifics of each tier of CPD are as follows:

5.1 Tier 1: Output “assessment based” verifiable CPD (structured)

This type of CPD includes SAIT accredited large-scale events, seminars and webinars that

typically include technical questionnaires that need to be completed by the member. Members

can also complete Tier 1 CPD via external suppliers meeting the required standards, who are

accredited by SAIT as a CPD provider.

This class of CPD also includes various forms of SAIT contributions (e.g. submission of tax

articles and working group participation).

Tier 1 CPD is required only for a limited class of members. This form of CPD apply to the

members who are registered with SARS (i.e. have a “PR” number) via SAIT.

5.2 Tier 2: Input verifiable CPD (structured):

Tier 2 CPD includes all requirements of Tier 1 CPD (i.e. output verifiable) as well as other

formalised tax presentations and seminars provided by third parties and SAIT face-to-face

sessions that lack any technical questionnaires. This type of CPD may include Tier 1 CPD

seminars when the member attended but failed to provide the required technical questionnaire

(completion of questionnaires is still required for webinars and reading materials). Members can

also rely on more flexible alternatives, which may include non-tax learning activities to the extent

that those activities work in tandem with their tax practice.

This type of CPD is required for Tax Practitioner Affiliates and (Practicing) Tax Professionals.

5.3 Tier 3: Non-verifiable CPD (unstructured):

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This type of CPD includes tax presentations and tax reading regardless of whether the

presentations are accredited by SAIT. No technical questionnaires need be completed for

presentations or reading materials.

5.4 Ethics

Ethics forms a small part of most CPD requirements. This form of CPD can be SAIT accredited

or obtained from various independent sources. The ethics course offered by SAIT is free for

members.

Note: Members may not duplicate CPD claims (i.e. they may not simultaneously claim the same

CPD for different tiers). If a form of CPD is eligible for two or more tiers, the member chooses

the allocation.

5.5 Tier 1 CPD

5.6 Conceptual Overview

Recognised CPD comes in different types of learning experiences. Most CPD comes in the form

of receiving information – listening; learning and written learning. This learning can occur in a

more formal setting (e.g. university learning). In some cases, learning may also come through

active involvement of providing information and support to others (e.g. SAIT contributions).

Table 1

Conceptual Breakdown Allocable activities

Listening learning ● SAIT large scale events

● SAIT seminars

● SAIT webinars

SAIT accredited events and seminars

Written learning ● SAIT tested Tax Talk and Tax Chronical articles

● Tested articles of other Recognised Controlling Bodies

SAIT annual assessments (to be added)

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SAIT Contributions ● Presentations at SAIT events, seminars and webinars

● Presentations at SAIT accredited events

● Writing articles for SAIT

Participation in SAIT technical working groups and committees

Academic ● Completion and pass of SAQA Accredited tertiary tax

courses

● Teaching of university tax courses

● Publication of tax articles in university journals

Publication in widely accepted tax journals

Pro bono ● Pro bono provision of services led by or accredited by

SAIT

International Accounting,

Auditing and Tax Firms ● Internal training offered by accredited SAIT workplace

providers

● Internal training offered by International Auditing, accounting and tax firms where the firms is registered by SARS as a tax practitioner

5.7 Detailed description

5.7.1 SAIT large scale events (LSEs), Seminars and Webinars

The basic method for obtaining CPD is through attendance and participation at SAIT events,

seminars, webinars and similar presentations. Tier 1 CPD requires active attendance as

opposed to mere signature at a roster, meaning that some basic questions must often be

answered in order to obtain full points. Presenters for these SAIT events generally receive double

points for their efforts given that presentation time is significantly higher than mere attendance.

Table 2

Activity CPD Hours Verifiable:

Attendance – Plus:

Verifiable –

Presentations

Seminars 4 hours 20 questions

plus

attendance

12 hours (1st time); 6 hours

for each repeat

performance thereafter

Webinars 2 hours 10 questions

plus

attendance

6 hours (1st time); 3

hours for each repeat

performance thereafter

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SAIT

sponsored and

accredited

events*

1 point for every 2

hours (but no

more than

4 points per day)

Not applicable 2 hours per hour of

presentation time

LSE: Tax Indaba 8 hours per day No questions 4 hours per presentation

and

2 hours per panel

LSE: Budget

Breakfast

2 hours No questions 4 hours per

presentation

2 hours per panel

Transfer Pricing

Summit

8 hours per day No questions 4 hours per

presentation and 2

hours per panel

In addition to it’s own events, SAIT jointly works with outside organisations to host their events

and recognises events independently undertaken by widely recognised organisations with tax

expertise (e.g. large accounting firms, law firms and other recognised controlling bodies). This list

can be found on the SAIT website under “Tax CPD: Accredited Institutions” icon. This recognition

extends to events involving external attendees (not to programmes solely dedicated to in-house

employees).

5.7.2 Tested Articles and Annual Assessments

A second basic method for obtaining CPD is through active reading of TaxTalk articles and other

tax articles. SAIT is also in the process of generating a staple set of annual assessments for a

variety of areas. These assessments are designed to provide members with an opportunity to

demonstrate that they have independently obtained up-to-date relevant tax knowledge.

Table 3

Activity CPD Hours Verifiable –

Questions

Verifiable –

Author of

article

SAIT Tested Tax Talk Articles

Note: In terms of the Tax Talk feature/cover

article, all related articles will be aggregated (for a

combination equalling or exceeding 2500

15 minutes:

750 and 1500 words

3 questions 1 hour

30 minutes:

1501 - 1999 words

5 questions 2 hours

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words). 45 minutes:

2000 – 2499 words

7 questions 3 hours

1 hour:

2500 words

10 questions 4 hours

Tax Chronicles 2,5 hours 25 questions Not

applicable

Annual Assessments (to

be added)

15 hours 75 questions 1 hour per 5

questions

SAIT is willing to recognise tested articles of other accredited organisations (typically other

“recognised controlling bodies”). This list can be found on the SAIT website under “Tax CPD:

Accredited Institutions” icon.

5.7.3 SAIT Contributions (e.g. Working Groups and Board Members)

Many members actively contribute to the tax profession through their representative activities at

SAIT. Members may seek to promote tax law and interpretation via a technical working group or

facilitate SARS operations via SAIT stakeholder engagement. Other members spend significant

amounts of time assisting SAIT in supporting the organisation and SAIT governance.

Table 4

Activity CPD Hours

Chair & Vice Chair: Technical working groups 8 hours for the position of Chair and 4 hours for

Vice Chair (automatic)

Technical working group sessions for all

members (other than Chairs and Vice-

Chairs)

Time per session (1-hour increments either

face-to-face or via phone); stakeholder

management discretion to add for written

contributions

SAIT stakeholder engagement with SARS at a

national and a regional level

2 hours per session with SARS for each SAIT

participant

SAIT Governance Time per session but no more than 8 hours in total for the year

Completion of SAIT technical surveys 15 minutes per survey

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SAIT pro bono 1 hour per hour of contribution but no more than

8 hours in total for the year

Other SAIT contributions SAIT may also award further CPD hours for

further time actually committed for the direct

benefit of SAIT activities (e.g. student

conferences)

5.7.4 Academic, government and pro bono

Some members may be working toward higher levels of tax qualification through SAQA accredited

education programmes or members may be teaching these programmes. These efforts take

significant amounts of time and are recognised accordingly. Others will undertake important tax

research that adds to the local tax profession.

Table 5

Activity CPD Hours

*Completion and pass of one or more university tax

courses

Automatic full 30 hours

Teaching of one or more *university tax courses Automatic full 30 hours

Visiting classes for *university tax courses 2 hours per 1 hour of teaching

Publication of a tax article in a university journal Automatic full 30 hours

Author of a tax book in Juta, LexisNexis or Siber Inc.

or equivalent

Automatic full 30 hours in year of

publication and

in year of update release

*Please note that the member must be deemed competent (pass) the university / training provider course. The Institution must be SAQA accredited and the course must contain tax modules.

It may be required for a member to additionally still complete the Ethics CPD requirements additional to a University course.

Table 6

Publication of a tax article in a widely

accepted tax journal

Some widely accepted tax journals: The

Taxpayer, The Business and Tax Journal

(Siber Inc.), Lexis Nexis journals, IBFD

journals, International Tax

Review

1 hour per page

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5.7.5 International Accounting, Auditing and Tax Firms

SAIT will recognises all internal training offered as CPD points by all workplace provider who are an

Accredited SAIT Workplace Provider on the Tax Technician or Tax Professional Occupational

Qualifications. Furthermore, SARS registered, international accounting, auditing and tax firms may

also record their internal training as CPD offered.

This is only valid for tax related CPD training. The number of CPD points will be similar to those

referred to in Table 2.

5.8 Tier 2 CPD

Tier 2 CPD includes all Tier 1 CPD (if not utilised for Tier 1 purposes). Tier 2 CPD additionally includes:

5.8.1 Related to SAIT

Tier 1 SAIT seminars (and accredited seminars) attended without responding to tested questions.

5.8.2 Completely external to SAIT

● Attendance and presentation at tax events, seminars and webinars offered by any

organisations not accredited by SAIT.

● Attendance and presentation at events, seminars and webinars involving financial

accounting, company law, and other non-tax programmes related to the member’s work in

the tax field.

● In-house (employee) tax training attendance and presentations by accredited organisations.

● Writing (i.e. being the author) of a tax article on a firm website or the website of a recognised

controlling body.

● Submissions (outside of SAIT) to National Treasury, SARS, the Davis Tax Committee, the

Department of Trade and Industry, the Tax Ombud, ATAF and the OECD relating to tax,

customs and grants.

● Pro Bono work relating to tax (outside of SAIT) but no more than 8 hours in total for the year.

5.9 Tier 3 CPD

● Tier 3 CPD includes all Tier 1 and Tier 2 CPD (if not utilised for Tier 1 and Tier 2 purposes).

● Tier 3 CPD also includes various forms of more informal methods of learning. These methods

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include self-study, mentoring and being mentored, internal training sessions, as well as

working on new areas of tax law and operations.

● Tier 3 CPD is based on self-declaration.

5.10 Ethics

SAIT provides a free ethics course with questions that will fully satisfy this requirement.

Ethics courses provided by other Recognised Controlling Bodies, the Law Society or the

Independent Regulatory Board for Auditors also qualify. Lastly, many accounting and law

firms provide internal ethics / independence courses that should satisfy the ethics

requirement.

6. REPORTING PERIOD AND MID YEAR ENTRANTS (NEW MEMBERS)

Practitioners must annually achieve 30 hours CPD and affiliates 15 hours CPD. New members

typically join mid-year and therefore should not be subject to the full set of CPD requirements.

These requirements will be reduced for part-year status. CPD requirements fall into three

categories when a member is with SAIT for a full year. A member may be required to perform

15 hours of Tier 1 or Tier 2 CPD. A member may additionally be required to perform 10 hours of

Tier 3 CPD and 5 hours of tax ethics. These requirements are reduced as provided below for

mid-year entrants.

Table 7

Membership start

date

Pro-rated requirements

15 Hour Tier 1/Tier 2 15 Hour Tier 3 Tax Ethics

January No waiver No waiver No waiver

February No waiver No waiver No waiver

March 14 9 No waiver

April 12 8 No waiver

May 10 7 No waiver

June 8 6 No waiver

July 8 5 No waiver

August 6 4 Waived

September 4 3 Waived

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October 2 2 Waived

November Waived Waived Waived

December Waived Waived Waived

7. EXEMPTIONS AND RELIEF FOR CPD REQUIREMENTS

Exemptions from complying with the CPD requirements may be granted based on SAIT’s discretion

in the following instances:

• Members may request partial or full relief from CPD requirements due to extenuating

circumstances. These extenuating circumstances may be due to a medical condition or

injury or other circumstance beyond the member’s control,

• Members who have retired and still on the register but not conducting any work,

• Relief relating to excessive work and parental leave will only be eligible for deferral of CPD

requirements. Granting of relief is dependent upon the discretionary approval of the SAIT

education department.

8. RECORDKEEPING

Members are required to maintain appropriate records and supporting documentation for all

completed CPD activities. Please refer to annexure 1 on how to log CPD hours.

Members may use their discretion in determining the supporting documentation required to

demonstrate participation in a relevant CPD activity. Supporting documentation would include but

not limited to –

• certificates of attendance;

• attendance registers;

• minutes of meetings;

• examination results;

• course outlines or teaching materials;

• independent assessments of a learning activity performed; and

• publication of an article or results of research.

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9. MONITORING AND DISCIPLINARY ACTIONS / SANCTIONS

SAIT will monitor compliance with this CPD policy through an annual verification of a sample of

randomly selected members.

Members who do not comply with the CPD policy requirements shall be referred to SAIT’s taxation Disciplinary Board.

10. CPD PROVIDER ACCREDITATION

As a responsible recognized controlling body that must fulfil our mandate, SAIT has a formal

accreditation policy for organisations and firms offering lifelong learning programmes and other

Tax CPD activities. All Tax CPD providers offering Tax CPD learning programmes to SAIT

members are required to apply to SAIT for accreditation and regular verification of their output

CPD programmes. Only SAIT CPD accredited programmes will be recognised as verifiable input

and output Tax CPD for all SAIT members.

For a comprehensive list of all SAIT accredited CPD providers, kindly refer to the SAIT website. Please ensure that the mark of accreditation is displayed when attending SAIT accredited CPD

events with external CPD providers

To apply for CPD accreditation with SAIT please contact Wilna de Bruyn: education@thesait.org.za

11. COMMENCEMENT OF THE POLICY

The CPD policy shall be effective as at the date of its approval or at a later date as agreed to by

the IRMSA Executive Committee.

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If any of this seems daunting, we are here to help you!

Please email membershipcompliance@thesait.org.za if you need guidance on uploading your

CPD hours.

Annexure 1