Chartered Tax Adviser (CTA(SA))

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.

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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.

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1.3 Cover 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.

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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).

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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)

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PHASE 2: Competency Assessment

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

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1.6 Mode of Assessment

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

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1.7 Assessment Schedule

• Conducted twice a year: March and October

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1.8 Duration

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

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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.

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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

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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.

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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.