COMMISSIONER OF OATHS

Business Accountants in Practice (SA) are now recognised as Commissioners of Oaths. The submission to obtain recognition was submitted early in 2013 and after sustained communication between the Southern African Institute for Business Accountants (SAIBA) and the Department, recognition was finally obtained.

In the Government Gazette R421 dated 30 May 2014, it was approved that the Southern African Institute for Business Accountants: Business Accountants in Practice are ex officio (by reason of the designation they hold) Commissioners of Oaths in terms of the Act.

In terms of this ex officio status, the Business Accountant in Practice designation must be maintained in order to retain the Commissioner of Oaths status.

Section 6 of the Act states that the Minister may designate the holder of any office as a Commissioner of Oaths for any area specified in such notice. A designated member of a professional institution is regarded as the holder of an office. In addition, Business Accountants in Practice are recognised in various statutes such as the Close Corporations Act, 1984 and the Companies Act, 2008.

Members are advised to read the SAIBA Guide to Commissioners of Oaths prior to performing an attestation or confirmation. The Guide provides examples of the required stamps used when performing either one.

Download the SAIBA Guide to Commissioners of Oaths