The Chartered Tax Adviser (CTA) designation is the highest-level tax practitioner designation awarded by SAIT. It is intended for the most experienced and specialised tax professionals with a strong academic and practical background in taxation, accounting, law, or economics. 

CTA members operate at the highest level of tax advisory or tax litigation, often engaging in matters of a highly complex and sophisticated nature. While some CTAs remain involved in tax compliance, this is typically limited to large-scale clients such as listed companies, multinationals, or long-established family groups. 

CTA holders possess specialised skills across the full array of taxation areas, including, business income taxes, indirect taxes, large entity payroll taxes. 

Many focus on narrow areas of tax or niche economic sectors such as mining, financial services, energy, environment, or global disciplines such as mergers and acquisitions, international taxation, global mobility, and cross-border restructuring. 

1. MAIN ENTRY CRITERIA 

The CTA designation is awarded through a two-phase process: 

• Phase 1: Submission of a Portfolio of Evidence (PoE) evaluated by SAIT 
• Phase 2: Competency Assessment evaluated by a panel of subject matter experts 

PHASE 1: Portfolio of Evidence (PoE) 

1.1 Academic Requirements 

Applicants must submit a certified copy of an NQF Level 9 or higher SAQA-recognised qualification in taxation (preferred), accounting, or law. 

Note: Applicants with an NQF Level 8 qualification may be considered under the SAIT Recognition of Prior Learning (RPL) policy but will need to meet additional requirements. 

1.2 Tax Work Experience 

Applicants must demonstrate one of the following: 

• 10 years of tax-related work experience, with at least 5 years dedicated to client-specific tax matters in South Africa (preferred); 
• OR 
• 8 years of tax-related work experience that includes: 
• Completion of the SAIT Tax Professional / Tax Adviser structured workplace experience programme 
• Successful completion of the SAIT Board Exam.  

A detailed CV must accompany the application, clearly outlining tax roles, responsibilities, and duration of experience. 

1.3 Cover Letter Letter 

Through a 1 to 2-page cover letter, applicants must demonstrate their excellent knowledge, skills and expertise in taxation. The candidates should take note of the following guidelines when compiling the cover letter: 

• Complexity of tax-related work (e.g., client size, analytical depth) 
• Impact and innovation in tax work 
• Ability to assess and manage tax risk 
• Demonstrated tax technical leadership 
• Degree of autonomy or leadership in tax advisory 
• Clear statement of tax specialisations 

The Candidate must also explicitly indicate their main areas of specialism in taxation.  

Note: If unsuccessful, applicants must wait 12 months before reapplying. 

1.4 Recommendation Letters 

Applicants must submit recommendation letters(s) from tax practitioner on a standard template who: 

• Have worked closely with the applicant in the past five (5) years 
• Endorse the applicant's exceptional tax competence and client service 

Additional requirements: 

• One (1) referee should preferably be a CTA member; or 
• Two (2) written by a tax practitioner as defined (director-level or equivalent).  

1.5 Compliance Requirements 

Applicants must: 

• Declare a clear criminal record and authorise a background check 
• (No financial or tax crimes for the past 5 years) 
• Provide evidence of SARS tax compliance (in good standing) 

PHASE 2: Competency Assessment 

Applicants who successfully complete Phase 1 will be invited to a panel-based competency assessment. 

1.6 Mode of Assessment 

• Conducted virtually or in-person 
• Individual oral assessment by a panel of subject matter experts 

1.7 Assessment Schedule 

• Conducted twice a year: March and October 

1.8 Duration 

• Maximum of 2 hours 
• Applicant has 30 minutes for their presentation 

1.9 Presentation Requirements 

The applicant must present a technical piece of tax work. The presentation must include: 

• Relevant background facts of the case 
• The tax issue, problem, or query 
• Application of the law to the facts, and resolution 
• Any technical nuances, uncertainties, or judgments exercised 

Presentation must be submitted 5 days before the assessment date. 

1.10 Assessment Structure 

• The chairperson presides over proceedings 
• Assessment is based on a formal evaluation rubric 

The panel will: 

• Ask two questions based on the presentation, designed to probe technical understanding 
• Pose a hypothetical scenario requiring the candidate to adapt their position 
• Invite the candidate to provide commentary on tax implications, alternatives, and reasoning 

1.11 Outcome of the Assessment 

• Candidate exits after the assessment 
• Each panellist completes a rubric and scores independently 
• The chair moderates and facilitates consensus 
• Decision is final. Unsuccessful candidates may reapply after 3 years. 

2. SARS Readiness Programme 

In accordance with the SARS requirements for Recognised Controlling Bodies (RCBs) and registered tax practitioners, all applicants must complete the SARS Readiness Programme as a mandatory requirement to register as a practitioner. 

RETAINING THE DESIGNATION 

To maintain the designation, members must meet the following requirements annually: 

1. Code of Conduct 

Members must adhere to the SAIT Professional Code of Conduct and Ethics. 

2. Continuing Professional Development (CPD) 

Members must complete a total of 30 hours of CPD annually, in line with SARS and SAIT requirements: 

• 18 verifiable hours, consisting of: 
• 10 hours: Tax-related CPD 
• 6 hours: Profession-related CPD 
• 2 hours: Ethics CPD 
• 12 non-verifiable hours of relevant learning 

 3. Annual Fees 

All members must ensure that their annual membership fees are paid. 

Registration Fee and Phase 1 Evaluation 

R2,500.00 - Once-off fee to process your application and evaluate your portfolio of evidence.  

Phase 2 Competency Assessment 

R7,995.00 - Once-off non-refundable competency assessment fee.  

Annual Membership Fee 

R7,750.00 - Payable within 30 days of approval 

Monthly Option 

1st, 15th, or 25th of each month - Debit order option available