The Chartered Tax Adviser (CTA) designation is the highest of SAIT's tax practitioner designations, as it aims at most experienced tax professionals with a solid accounting/tax/legal/economics background. CTA members are involved in tax advisory or tax litigation of a highly sophisticated nature. Members are involved in tax compliance mainly serve listed companies, multinationals, or long-established family groups.

Moreover, CTA members have specialised skills with respect to the full array of business income taxes, indirect taxes, and large entity payroll taxation. Many of these specialists focus on narrow areas of tax or economic sectors (e.g. mining and financial services). Some of these narrow areas entail mergers and acquisitions, finance, global mobility and international business tax, or very unique areas of tax, such as energy/environment.

Note: As per the recognition of criteria for RCBs and tax practitioners, the SARS readiness programme will be compulsory for individuals who want to register as tax practitioners from 1 July 2022. Click, here​, to read more.

1. MAIN ENTRY CRITERIA

Candidates who wish to apply for the CTA designation will be evaluated based on:

• The submission of a portfolio of evidence (PoE) (Phase 1) that meets the criteria set out below as evaluated by SAIT; and
• The successful demonstration of such competencies in the Competency Assessment as evaluated by a panel of subject matter expert assessors (Phase 2).

PHASE 1:

Academic knowledge

• A certified copy of a SAQA recognised postgraduate qualification (NQF level 9 or higher) in tax (preferred), accounting or law; or
• Note that the minimum NQF that will be considered is an NQF level 8, however, such applicants will have to satisfy additional criteria as described in the SAIT Recognition of Prior Learning (RPL) policy.

1.2. Work experience in taxation

• Candidates must have engaged in a minimum of:
• ten (10) years of tax-related work experience, where at least five (5) of their years of tax-related work experience focused on specific clients or taxpayer matters as their sole or main activity within South Africa (preferred); or
• eight years (8) tax-related work experience, which includes successfully completing the SAIT Tax Professional / Tax Adviser structured workplace experience at an Approved Workplace Provider and passing the External Integrated Summative Assessment (EISA); and
• candidates must include a detailed CV in which their work experience is delineated. It must be readily ascertainable from the detailed CV whether or not the work experience criteria are met.

1.3. Submit a motivation letter

Through a letter of motivation (which can include supporting documents), applicants must demonstrate their excellent knowledge, skills and expertise in taxation. The candidates should take note of the following guidelines when compiling the motivation letter:

• the complexity of the tax-related work the candidate has engaged in (such as the size of the clients and analytical skills demonstrated);
• impact of the applicant's work in tax;
• innovation in the applicant's work in tax;
• ability to assess tax risks;
• tax technical thought leadership; or
• to what extent is the applicant currently taking ownership of their client portfolio, advising clients independently, or taking on a leadership role; and
• The Candidate must also explicitly indicate their main areas of specialism in taxation.

This motivation letter must be signed off by the director (or equivalent) to whom the candidate reports to at the time of the PoE application. Should the candidate not be successful in the first attempt, the candidate must wait for at least 12 months before re-applying for the CTA designation.

1.4. Recommendation letters

• Candidates are required to submit two (2) recommendation letters written by tax practitioners as defined (directors or equivalent) who have worked closely with the candidate in the last five (5) years, and who are willing to endorse the candidate based on exceptional tax knowledge, skills, client service and expertise. There is an annual limitation of up to 10 candidates for which the tax practitioner can provide recommendations to SAIT.
• At least one (1) of the above-mentioned tax professionals should preferably be a CTA member of SAIT.
• If neither are CTA members, a third (brief) nomination letter from a CTA member of SAIT is required. Such CTA members must be willing to nominate the candidate for admission to CTA membership.
• At least one (1) of the persons mentioned above must also act as principal in relation to the candidate's PoE and must confirm whether they agree with the candidate's assertions and evidence provided in the PoE. Such a person should be prepared to defend the candidate's PoE if called upon.

1.5 Compliance criteria

• Candidates must declare that they were a good standing member of a recognised controlling body (RCB) for the last three (3) years and have a current good standing certificate at the time of application;
• Candidates must apply for SAIT membership at the time of application for the CTA designation;
• Candidates must provide a declaration of a clear criminal record, including authorisation for SAIT to conduct a criminal background check. More specifically, the applicant's record must be free of financial or tax crimes for a period of five years prior to the application; and
• Candidates must provide evidence of current SARS tax-compliant status (good standing).

PHASE 2:

If the applicant is successful in Phase 1 of the CTA designation awarding process (i.e. the PoE is accepted as demonstrating exceptional knowledge, skills and expertise in taxation as required of a CTA member), the applicant will be invited to a Competency Assessment in which their exceptional knowledge, skills and expertise in their area of specialism in tax will be assessed by a panel of subject matter experts.

1.6. Mode of assessment

Individual Oral Assessment is conducted physically or virtually. The applicant will be assessed by a panel of subject matter experts.

1.7. Date of assessment

The assessment will be conducted twice a year, March and October.

1.8. Duration of assessment

A maximum of 2 hours where the candidate is allowed no more than 30 minutes for their presentation.

1.9. Presentation

The applicant is required to present a technical piece of work to the panel. Such presentation should be designed to demonstrate exceptional knowledge, skills and expertise. The presentation must include:

• The background facts relating to the client/taxpayer.
• The tax issue/problem/query.
• The application of the law to the facts to find a resolution.
• Any nuances/ uncertainties associated with the views adopted in the opinion (if any).

The applicant must submit their presentation to the panel five (5) days before the scheduled assessment.

1.10. Structure of the assessment

The chair will preside over the proceedings for the day. The competency assessment will be evaluated against a rubric.

• The panel will ask two questions relating to the presentation where such questions will be aimed at providing the applicant with a further opportunity to demonstrate their exceptional knowledge, skills and expertise;
• The panel will always ask the candidate to discuss the tax implications in relation to their presentation if the facts and circumstances were changed; and
• The panel will always ask the candidate to discuss and provide commentary.

1.11. Outcome of the assessment

• The applicant will be excused after the assessment where each panellist will complete the rubric and score the applicant.
• The chair will moderate the results and lead the discussion for the panellist to reach an agreed recommendation to the CTA Committee.
• The decision of the Education Committee based on the CTA Committee recommendation is final.
• The applicant may re-apply after 3 years should they fall short.

2. RETENTION CRITERIA

Members with CTA status must satisfy the same retention criteria as other SAIT members having tax practitioner status. This criteria includes continuation of a clear criminal record, personal tax compliance and annual continuous professional development (CPD) as well as continued satisfaction of the SAIT professional code of conduct.

In order to ensure their currency of professional knowledge and to retain the Charted Tax Adviser designation, members must comply with the following 3 requirements:

2.1. Code of conduct

Members must adhere to the Professional Body Codes of Conduct and Ethics. 

2.2. Continuing professional development

Members must demonstrate a commitment to maintaining their skills by regularly involving themselves in continuous professional development (CPD). This requirement must be satisfied annually upon the close of each calendar year in which the person is a member of SAIT. 

Undertaking regular CPD ensures that the member:

• Maintains knowledge and skills to provide services of the highest quality;
• Remains current 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. 

Members are required to fulfil mandatory 18 hours of annual CPD in order to maintain their SARS practitioner registration and their SAIT membership. This annual CPD requirement consists of:

• 10 hours of tax;
• 2 hours of ethics; and
• 6 hours of learning related to the service provided by the member (such as accounting or law).