How to check an accountant or tax practitioner
Your accountant sees your bank statements and files your tax in your name, so it is worth five minutes to check they are who they say they are. In South Africa, anyone who gives tax advice or submits returns for a fee must be registered. Here is how to check.
Tax practitioners must be registered twice
Under the Tax Administration Act, anyone who gives tax advice or completes returns for a fee must be a member of a recognised controlling body and registered with SARS as a tax practitioner. Ask for both: their professional body membership number and their SARS tax practitioner number.
The professional bodies
- SAICA: chartered accountants, CA(SA).
- SAIPA: professional accountants.
- SAIT: tax professionals.
- IRBA: registered auditors. Only a registered auditor may perform a statutory audit, so if your company must be audited, this is the registration to check.
Each body can confirm whether someone is a member in good standing. A title on a business card is not the same as current membership.
Warning signs
- No SARS practitioner number, or a vague answer about which body they belong to.
- A promise of a guaranteed refund, or a "refund" that depends on figures you never gave them.
- Asking you to share your own eFiling password instead of working through proper practitioner access.
- Refunds paid into their account instead of yours.
Agree the work in writing
An engagement letter should say what they will do, by when, and what it costs. Keep copies of everything filed in your name. And check the practice itself on the CIPC register if it trades as a company.
Common questions
How do I check if a tax practitioner is registered with SARS?
Ask for their SARS tax practitioner number and their membership number with a recognised controlling body such as SAICA, SAIPA or SAIT, and confirm the membership with that body. Anyone doing tax work for a fee must have both.
Who can audit a company in South Africa?
Only a registered auditor, registered with the Independent Regulatory Board for Auditors (IRBA), may perform a statutory audit.
Should I give my accountant my eFiling password?
It is safer not to. A registered tax practitioner can be given access to act for you through SARS without you sharing your own login.