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Rehabilitation Programme FAQs

The Rehabilitation Programme is a new initiative introduced by the SAICA Member Compliance and Discipline division to address administrative non‑compliance in a fair and constructive manner. Instead of immediately referring cases for disciplinary action, members will now be afforded an opportunity to address and remedy their non‑compliance through a structured and guided process. Please access the link to view a video that provides further information about the rehabilitation programme.

Yes. In November 2025, Members and Associates were invited to participate in a poll, and the results of the poll indicated strong support for the Rehabilitation Programme as an alternative to disciplinary action for administrative non‑compliance.

In response to the strong member support reflected in the poll, The SAICA Board approved changes to the Bylaws relating to CPD non-compliance. These amendments now allow for alternative approaches to addressing administrative non-compliance, where appropriate, in place of immediate disciplinary action.

No, the programme applies only to administrative non‑compliance. Matters involving serious misconduct, ethical breaches, or issued that may impact public trust will continue to be addressed through the formal disciplinary process.

All Members and Associates who are eligible for the rehabilitation programme will receive an invitation notice to participate via email. Please ensure that your personal details on your SAICA profile are up to date as it is essential that accurate information is maintained to ensure you receive all important communication from SAICA. Updates can be made through the SAICA Member Portal.

If you were expecting to receive an invitation notice to the rehabilitation programme and have not received one, please log a query via the SAICA Member Portal. Your case will be assigned to a representative from the Member Compliance Unit, who will attend to your query or contact you directly.

Please log your query via the SAICA Member Portal. Your case will be assigned to a representative from the Member Compliance Unit, who will attend to your query and, where necessary, or contact you directly.

You will be remedying your non-compliant status as a Tax Practitioner or Business Practitioner at the time. This will ensure that SAICA no longer refers your mater to the Disciplinary unit once you have remedied your non-compliance.

If you choose not to participate in the Rehabilitation Programme, you may be referred to the Disciplinary unit for further investigation and possible disciplinary action.

Unfortunately, prior year declarations cannot be unlocked for amendments. If you receive a rehabilitation programme invitation notice, then your declaration has been assessed as non-compliant. You are required to fulfil the prescribed remedial requirements to avoid potential disciplinary action. Please log a query via SAICA Member Portal should you require more information.

Verifiable CPD refers to learning activities can be objectively verified by an independent and competent source- namely, by someone with no direct or vested interest in the learning activity and who can provide a true and fair representation that the learning activity has taken place. A key requirement of verifiable CPD is that appropriate records and supporting documentation (underlying evidence) must be retained and be readily accessible should a member be selected for CPD verification.

Non- verifiable CPD on the other hand, relates to informal learning activities where the nature of the activity does not allow the member to provide to provide independent evidence of attendance, completion or participation. These activities are often self-directed and contribute meaningfully to professional development, but they typically do not result in a formal certificate or documented proof of attendance

You may access this link for examples ( the list is not exhaustive) of activities that qualify as verifiable and non-verifiable CPD, as well as the types of evidence or records that may be required for each.

It is not mandatory to complete your CPD learning activities exclusively through SAICA; members may attend training offered by other providers. You will be required to submit appropriate records and supporting documentation as proof of your attendance, such as the confirmation of attendance documents or similar evidence.

Please note, however, you may be required to complete the SAICA Code of Professional Conduct refresher course(s) on SAICA eVolve. Where this forms part of your remedial requirements, as outlined in your Rehabilitation Programme invitation notice, you must submit the relevant certificate or letter of completion as proof.

Please access this link for further information in response to this query. Please refer specifically to point 6.1 in the CPD Activities and Supporting Evidence table, which outlines examples of the required evidence and supporting records to be submitted.

All Tax Practitioners are required to comply with the CPD requirements prescribed by SARS. These requirements may vary depending on the specific year of non-compliance. The following outlines the requirements for the years 2020 to 2024:

  • 2020 -2021: 15 Tax specific CPD hours
  • Break-down:
  • 60% (9 hours) – verifiable
  • 40% (6 hours) – non-verifiable

2022: 15 Tax specific CPD hours (Jan- May) and 18 verifiable hours (June - December).

15 tax specific hours break-down:

  • 60% (9 hours) – verifiable
  • 40% (6 hours) – non-verifiable and

18 hours (June – December) break-down:

  • 10 tax hours
  • 2 ethics hours
  • 6 relating to other service provided

2023 -To date: 18 verifiable CPD hours

Breakdown:

  • 10 tax hours
  • 2 ethics hours
  • 6 relating to other service provided

Completing formal professional qualifications or studies is recognised as verifiable CPD. Please ensure to categorize your CPD appropriately to reflect whether the course relates to ethics, tax, or other services provided. For example, a tax-related course should be categorized as Tax CPD.

You may access this link and refer to point 7.1 in the CPD Activities and Supporting Evidence table for examples of the required evidence and records to be submitted.

Reading books, articles, and magazines is not regarded as verifiable CPD, as these activities are considered informal learning. Such activities do not provide independent evidence of attendance, completion, or participation.

While they contribute to ongoing professional development, they do not result in formal certification or verifiable records of engagement and therefore do not meet the requirements for verifiable CPD.

You may access this link and refer to point 1 for examples of activities of what would constitute a non-verifiable CPD activity.

No, this year does not qualify as verifiable CPD. Please note that routine work performed in the course of providing services to clients- such as preparing reports or other client deliverables- does not meet the requirement for verifiable CPD.

Only structured learning activities that deliver measurable learning outcomes are recognised as verifiable CPD. Tax Practitioners are required to participate in CPD-related initiatives and must retain appropriate proof of attendance, such as CPD certificates or attendance registers, as supporting evidence.

These are CPD hours that relate to the members’ area of specialty (audit, financial reporting, etc.). If your specialized area is only tax, then the 6 additional tax hours (on top of the required 10 tax hours) may be used to fulfil the 6 hours ‘service related’ CPD requirement. Tax Practitioners are required to retain proof of attendance, such as CPD certificates indicating hours earned or signed attendance registers.

CPD hours cannot be duplicated across different years of non‑compliance and that means for example, if you are Business Rescue Practitioner required to complete 20 remedial CPD hours for the 2020 cycle and a further 20 hours for the 2024 cycle, you will need to complete the full 40 hours and upload proof on the SAICA Member Portal.

We understand that this may be time‑consuming; however, there are a variety of courses available on the SAICA eVolve platform that you can complete at your convenience to begin achieving the required CPD hours.

Where you are aware that you have not met the required CPD hours for any of the cycles from 2020 to 2024, you are strongly encouraged to access the eVolve platform and begin completing relevant courses. This will enable you to proactively address any shortfalls and ensure that you are able to provide proof of remedial CPD when you receive the Rehabilitation Programme notice from Member Compliance.

Yes. Members and Associates may use CPD activities completed from 1 January 2026 up to the due date specified in the rehabilitation notice. This means that any CPD completed earlier in 2026 will be recognised as forming part of the prescribed six-week remedial period. All CPD activities must be relevant and supported by appropriate documentation to ensure they meet the required verification standards.

Tax Practitioners must fully understand and comply with the CPD obligations, as there are no exemptions or extensions granted for registered Tax Practitioners providing tax services for a fee. It is for such practitioners to continuously upskill and remain updated with changes in legislation and professional developments.

Tax Practitioners who do not provide tax services for a fee are required to submit formal confirmation in the form of an affidavit declaring this status. The affidavit must be signed and commissioned before a commissioner of Oaths. Upon submission and acceptance of this affidavit, no further CPD compliance requirements will apply.

Business Rescue Practitioners are also required to fully comply with the CPD obligations, unless a formal exemption has been granted for a specific year in which compliance was required.

All SAICA registered Tax Practitioners, regardless of whether they are based in South Africa or internationally, are required to comply with the applicable CPD requirements.

A criminal free status is a formal declaration or certificate indicating that an individual has no criminal record or pending criminal cases. It involves background checks or clearance reports that verify that the person has not been found guilty of any criminal offenses.

Such confirmation is required for professional, legal, or regulatory purposes to ensure an indovidual’s trustworthiness, integrity and compliance with applicable standards.

To maintain registration as a Tax Practitioner on an ongoing basis, you must fulfil the criminal free status requirements as prescribed by the TAA and Criteria for the registration of tax practitioners and the recognition of controlling bodies 2024. This guide states the following:

  • The person must not have been removed from any other controlling body, within the last five years, as a result of serious misconduct;
  • The person must not have criminal convictions in respect of the offences described in section 240(3) of the Tax Administration Act during the last five years, that is:
  1. i. theft, fraud, forgery or uttering a forged document, perjury or an offence under the Prevention and Combating of Corrupt Activities Act, 2014; or
  1. ii. any offence involving dishonesty, for which such person has been sentenced to two years in prison without the option of a fine or a fine exceeding the amount prescribed in the Adjustment of Fines Act, 1991;
  2. The person must not have been convicted of a serious tax offense within the last five years.

Yes, if the report clearly displays the year(s) related to your compliance or non-compliance.

If you failed to submit declarations for two or more years, you may complete a single consolidated affidavit covering all years of non-compliance. A template will be provided for you to complete which must then be duly signed and commissioned before a Commissioner of Oaths.

The key steps are:

    1. Identify Competencies- determine the specific competencies required for you to be professionally competent in your role, across the following areas:
    2. Professional values and attitudes (ethics, lifelong learning and citizenship)
      1. Enabling competencies (decision-making, business, digital and relational acumens
      2. Technical competencies in the value-creation process
        1. Conduct a self-assessment -assess your current capabilities against these competencies. This can be done through self -evaluation or by using other mechanisms such as workplace performance reviews. Identify any gaps or areas requiring development.
        2. Undertake relevant learning activities or interventions that address the identified competency gaps and support your professional growth.
        3. Reflect on Learning outcomes- Upon completion of the learning interventions, reflect on their effectiveness and the extent to which they have contributed to your development.
        4. Evaluate progress and plan further development- Assess the progress made and identify any remaining or new areas for development to ensure achieving ongoing professional competence

No, you do not need to submit multiple reflective plans. If you are non‑compliant for two or more years, you may submit one consolidated reflective plan that covers all years of non‑compliance.

The Ethics Reflection is a compulsory component of the reflective plan for the 2022, 2023, and 2024 compliance cycles. If any of your non‑compliance years fall within 2022–2024, your reflective plan must include a dedicated Ethics Reflection section for each of those respective years. This requirement applies regardless of whether you are submitting a reflective plan for a single year, or a single consolidated reflective plan covering multiple years.

It is not mandatory to complete learning activities specific to the year of non-compliance however the CPD you obtain must meet the requirements for the year of non-compliance. For example, to meet the requirements for 2020, you can undertake training conducted during 2026 for the 2020 year.

Members and Associates must ensure that their CPD hours are sufficient for each year of non-compliance and appropriately allocated.

Members and Associates who submit insufficient evidence will be engaged directly during the review process to provide additional evidence. If no additional evidence is submitted within the stipulated period, you may be referred to the Discipline unit for the further investigation and possible disciplinary action.

No extensions will be granted for the completion of CPD requirements. All learning interventions must be undertaken within the stipulated period outlined in the Rehabilitation Programme notice.

Extensions may only be considered under exceptional circumstances, at SAICA’s discretion. In such cases, members are required to submit a formal application supported by appropriate documentation (e.g. medical evidence).

If you are aware that you have not met the required CPD for any of the cycles from 2020 to 2024, you are strongly encouraged to access the SAICA eVolve platform and begin completing relevant courses. This will assist you in addressing any shortfalls proactively and ensure that you are able to provide proof of remedial CPD when you receive a Rehabilitation Programme notice from Member Compliance.

You will be required to submit/upload the relevant compliance evidence via the SAICA Member Portal. The steps on how to upload evidence will be communicated via email.

Once you have uploaded your evidence to the SAICA Member Portal, your rehabilitation status will automatically update to ‘Evidence Uploaded.’ Should any additional documentation be required, a representative from the Member Compliance Unit will contact you directly.

If the Member Portal status does not update to ‘evidence uploaded’ after submitting your evidence, please log a query via SAICA Member Portal and a representative from the Member Compliance Unit will contact you.

Please see below links of some of the complimentary and paid courses. You can access the links to watch the recording/ read the CPD articles:

Please note that where you are watching a recording of a past event and not a live event or you have read a SAICA CPD article i.e., Integritax, no certificate of attendance will be issued, and you will have to obtain the completion certificate to serve as verifiable CPD. To obtain a completion certificate, you need to successfully complete the relevant assessment and attain a pass mark of 75% on the SAICA eVolve platform, after having watched the entire recording of the relevant session. You can then download the completion certificate on the SAICA eVolve system.

Delegates who book and attend live SAICA webcasts or face-to-face events will automatically receive a confirmation of attendance email confirming the registered delegate attended the stated webcast / event and the duration of the webcast / event.

Step 1: Go to www.saica.org.za. On the home page click on Members, then select eVOLVE.

​Step 2: Click on Visit eVOLVE.

Step 3: Click on External Stakeholders and log in using your SAICA Member Portal username and password.

For courses that include an assessment (such as a quiz), you can generate your certificate of completion within the course once you have watched the full video recording and achieved a score of 75% or higher on the assessment.

For courses that do not include an assessment, you must watch the full video recording. To receive your certificate of completion, please log a ticket on the SAICA Member Portal and include the name of the course you had completed. Once we verify through viewer analytics that you have watched the recording in full, your certificate will be issued.

Please log your query via the SAICA Member Portal with the details of the course i.e., name of the course and date of attendance. Your case will be assigned to a representative from the Customer Experience Unit, who will attend to your query or contact you directly.

Please note that where you are watching a recording of a past event and not a live event or you have read a SAICA CPD article i.e., Integritax, no certificate of attendance will be issued, and you will have to obtain the completion certificate to serve as verifiable CPD. To obtain a completion certificate, you need to successfully complete the relevant assessment and attain a pass mark of 75% on the SAICA eVolve platform, after having watched the entire recording of the relevant session. You can then download the completion certificate on the SAICA eVolve system.

Delegates who book and attend live SAICA webcasts or face-to-face events will automatically receive a confirmation of attendance email confirming the registered delegate attended the stated webcast / event and the duration of the webcast / event.

Should the administrative non‑compliance matter be considered as resolved, then, you will receive notification of the rehabilitation outcome via email. No disciplinary action will be taken.

Please ensure that your personal details on the SAICA profile are up to date. It is imperative that the personal details are up to date to ensure you receive all important information from SAICA. Updates can be made via the SAICA Member Portal.