The SAIPA Board has appointed both the Investigation and Disciplinary Committees which have the power to investigate applicable matters and ensure that all members comply with the spirit and letter of the Constitution, Code of Conduct and By-laws.

Should a complaint be lodged and there is sufficient reason to believe that there is merit in such matter, Professional Evaluations and Professional support visits, may be performed, further, SAIPA shall request any document or evidence it deems necessary for the investigation at hand.

SAIPA is a NPO and operates in a professional environment as a member of IFAC The Institute’s professional conduct processes are preceded on good faith and are purely voluntary in nature.

As part of our guiding principles and our commitment with our international affiliations, we do not embark on any disciplinary proceedings against our members who are currently subjected to litigation.

However, SAIPA is committed to maintaining trust in the profession and will most certainly consider the matter more fully once the litigation, under progress, is finalised.

SAIPA continuously gathers information updates received from the parties and holds the file in abeyance until a final decision has been made by the court.

Unprofessional Conduct that warrants a complaint of unprofessional Conduct

Unprofessional Conduct is described as any act or conduct committed by members of all categories within the Institute that:

  • Is detrimental to the best interests of the public or harms the integrity of the profession.
  • Contravenes the SAIPA Constitution, By Laws, Code of Conduct.
  • Failure to observe professional standards, including ethical requirements as per the IESBA Code

Fee Disputes

It is noted that SAIPA, as an Institute does not engage in fee disputes between the public and members of the institute. SAIPA cautions the public about accepting services without signing a letter of engagement/agreement.

If you have a concern about the fees charged by a member of the Institute, SAIPAs’ first and best advice is for you to meet and have a full and open discussion with your Professional Accountant (SA).

Fees must be discussed and confirmed before any services are rendered.

SAIPA highly encourages discussion and communication among all parties before a complaint is made in attempt to resolve the matter.

Should services be performed before the letter of engagement is signed then fee disputes may be resolved by approaching a mediator at your own cost and if same does not yield results then the last option recommended is that you proceed with the Civil route.

Supporting evidence that the above stated process was exhausted will be required when lodging a complaint with the institute.

If discussions and Communication does not resolve the issue, a complaint can then be lodged by following the steps below:

Step 1

Verify or establish if the Individual you wish to lodge the complaint against is indeed a member of SAIPA.

Methods of verification include:

  1. Website verification
  2. Phone our Membership Department: (011) 207 7840
  3. E-mail our Membership Department:

Step 2

Should membership with SAIPA be confirmed, we require the following:

  1. Please send us a Written Affidavit in your own words setting out your complaint in detail and attach all supporting documents. The affidavit must be commissioned by a commissioner of Oaths.
  2. Complete the undertaking which is available below on this website, print and attach the undertaking to your Affidavit.
  3. Please direct all enquiries to Original documents must be delivered at SAIPA’s offices at

SAIPA House, Howick Close
Waterfall Park
Vorna Valley


In the Complainant’s Undertaking, it is required that you grant SAIPA permission to send your affidavit to the person against whom the complaint is lodged. This is necessary to obtain a response to your affidavit.


Once we are in receipt of your original affidavit and undertaking, we send the complaint and documents to the respondent (member) and award them 21 working days to respond to the allegations.

Upon receipt of the member’s responding affidavit, same is shared with the complainant in order to make a final replying affidavit. The complainant is provided 21 working days to provide the replying affidavit.

The Professional Conduct secretariate will determine if SAIPA has jurisdiction to hear the matter.

Should the matter warrant further investigation, both parties may be requested to provide the necessary evidence.

STEP 5 (What happens after the response is submitted)

Once a complaint, a response and all supporting information has been received, The Professional Conduct Officer reviews the material and collates same for the Investigations Committee (IC) Meeting. The Investigation Committee meetings are held on a quarterly basis (depended on the number of cases per quarter)

It is noted that the Professional Conduct Officer can dismiss any complaint that falls outside the jurisdiction of the Investigations Committee. The Professional Conduct Officer shall notify both parties of the dismissal and the reason thereof.


The IC may decide on appointing an external investigator to investigate technical and or complex matters before they can make a final recommendation.

Should the IC decide that our member has acted in contravention to the SAIPA Constitution, Code of Conduct and/or By-laws, the member will either be fined, reprimanded or in more serious cases, be referred to the Disciplinary Committee.

The Disciplinary Committee may suspend and or cancel the members membership with the Institute.

SAIPA reserves the right to publish a list of struck-off and or suspended members on the SAIPA website.

Note that SAIPA processes do not allow for remedies available under civil court actions.


Both partied will be informed of the outcome of the IC Meeting accordingly.


If the relevant individual is not a member of SAIPA, please note that:

  1. SAIPA has no authority or jurisdiction to deal with the complaint and it is advisable to contact other professional bodies to confirm membership and to establish if they have jurisdiction to deal with the complaint. Below are some links to other professional bodies’ websites:


If the person concerned is not a member of the Institute but holds himself out as a Professional Accountant (SA), please contact the Legal Division as this act constitutes a contravention of the SAIPA Constitution and the Trademark Act 194 of 1993. Legal Action will be instituted against such individuals.

The IC may refer matters to the Disciplinary Committee to implement sanctions that may be imposed by the Disciplinary Committee, including major fines, Suspension or Termination of membership.