It is a statutory requirement to belong to a Recognised Controlling Body and register with SARS as a tax practitioner if you are a person who: Provides advice to another person with respect to the application of a tax Act; or Completes or assist in the completion of returns.
You must meet the requirements of the Recognised Controlling Body for registration with them as a tax practitioner Recognised Controlling Bodies are required to regulate your minimum qualifications, conduct, knowledge and behaviour in a specific manner thus protecting the interests of the taxpayers whom they represent. The new requirements are also intended to improve overall service and compliance of both taxpayers and tax practitioners