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12 July 2021


Dear SAIPA member

You are in the privileged position of being trusted by others to inform their decisions. This privilege will sometimes put you in a position where you must provide prudent but unpopular advice.

Now is one of those times.

With increasing incidences of civil unrest, protests and looting, we have received reports of affected businesses wanting to stage a tax revolt and asking their accountants to support them in the matter.

We urge you to let the following excerpts from the SAIPA Code of Conduct guide you in these circumstances:

  • Objectivity – SAIPA members should be impartial and not allow prejudice or bias, conflict of interest, or the influence of others to override their objective judgment.
  • Professional behavior – SAIPA members should act in a manner consistent with the good reputation of the Institute and the accountancy profession, refraining from any conduct that might bring the Institute and/or the accounting profession into disrepute.
  • SAIPA Members must not knowingly obstruct the proper administration of the Tax law.
  • SAIPA Members must ensure that they advise clients of their rights and obligations under the Tax laws in the Republic of South Africa.

As Professional Accountants we have a duty to uphold the law during times of civil upheaval. Now is the time to show empathy to your clients or employers if they have been affected, but now is also the time to guide them in how to emerge from this crisis as ethical leaders.

We ask that all SAIPA members remain calm, lead peaceful resolutions, and comply with all relevant laws.

Should you have any queries, please email