Tax Accounting Compiler – TAC(SA)

Awarding Criteria

For the Professional Designation to be awarded, professionals must comply with the following minimum requirements:

1. Academic Component

Underlying Registered Qualification or Part Qualification:

• Higher Certificate in Tax Administration, NQF level 5, SAQA ID 99384
• Diploma: Accounting Technician, NQF level 5 SAQA ID: 20402
• Higher Certificate in Accounting, NQF level 5, SAQA ID 102038
• Higher Certificate Accounting Practice, NQF level 5, SAQA ID 102038
• Higher Certificate Accountancy, NQF level 5, SAQA ID 99552
• Higher Certificate: Accounting Science, NQF level 5 SAQA ID 82106
• Higher Certificate in Business Administration, NQF level 5, SAQA ID 111416

2. Experiential Learning / Experience Component

The applicant must have engaged in both substantial accounting tax work and substantial accounting work as main activities for five consecutive years out of the last seven years work experience. Proof that this requirement is satisfied is achieved by providing a resume of relevant work experience (verified by an employer or other senior accounting professional).

3. Competency Assessment

Applicants must provide SAIT with the following documents in order to be successful in the Tax Accounting Compiler designation:

• proof of prior tax and accounting combined work experience, verified by a third-party;
• proof of their qualification on National Qualification Framework (NQF) Level 5 as indicated in accordance with the academic component above (all of which include assessments);
• proof of a clear tax record; and
• proof of a clear criminal record.
• Completion of the standard RPL assessment

 4. 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 tax practitioners.

5. Recognition of Prior Learning (RPL)

Alternative pathways are provided for candidates who do not meet the standard academic requirements, through Recognition of Prior Learning (RPL).

For NQF Level 4 Candidates

Candidates holding only an NQF Level 4 qualification (National Certificate) may still be awarded the designation via RPL if they meet the following:

• Minimum of 10 years of verifiable tax experience
• Completion of a logbook (portfolio of evidence)
• Completion of the standard RPL assessment

Structured Workplace Experience (RPL Pathway)

Candidates who have completed the Tax Technician Occupational Qualification, which includes 3 years of structured, monitored workplace experience (learnership/internship), may use this experience to meet the 5-year work requirement. This pathway includes:

• Completion of a verified logbook
• Exemption from the SAIT entry assessment, as the qualification includes an External Integrated Summative Assessment (EISA)

Waiver for NQF Level 6 Candidates

Candidates with an NQF Level 6 qualification, including two dedicated tax modules, may qualify through RPL due to the advanced content and complexity of the qualification. These candidates:

• Are exempt from the SAIT entry assessment