SAICA submission on the draft public notice in respect of the certificate of examination – section 18A(2B) & (2C)
Overview
This submission is SAICA’s response to SARS’ draft public notice regarding the section 18A certificate of examination as envisaged in sections 18A(2B) & 18A(2C).
| Author | Pieter Faber (Head: Tax) & Lesedi Seforo (Lead: Tax Advocacy) |
|---|---|
| Division | Tax |
| Keywords | sections 18A(2B) & 18A(2C) PBO accounting officer certificate of examination Independence conflict internal controls audit certificate |
| Categories | Tax |
| Date | 22 July 2026 |
| File |