"Commissioning an oath and certifying documents."

Background

A formal appointment or commission governments give to individuals empowering them to certify the oath of another upon documents, such as affidavits, or to certify the authenticity of documents. .

• CIBA members with the designation BAP(SA) are recognised as Commissioners of Oaths due to their designation held CIBA. The authority was granted in Government Gazette R421 dated 30 May 2014.
• In terms of this ex officio status, the BAP(SA) designation must be maintained in order to retain the Commissioner of Oaths status.

The opportunities that require commissioning or certification

• A Commissioner of Oaths may administer an oath or affirmation to or take a solemn or attested declaration from any person, provided that that person is willing to make the oath or affirmation or declaration and provided that he/she is not prohibited to do so.
• A copy of a document which must be certified as a true copy of the original must be compared with the original document and the Commissioner of Oaths must be sure that the two documents are, in fact, the same.
• No fee may be charged for administering any oath or affirmation or attesting any declaration, or certifying a document.
• You may not certify or take an oath of your own client.

What CIBA needs to do

CIBA is a legislative controlling body for accountants, accounting officers and independent reviewers. As a controlling body we are required to monitor and sanction compliance to standards of member conduct. We perform this function by ensuring compliance by our members engagement standards. We perform this function by requiring members to stay up to date with the latest developments in this area. We offer CPD and training courses to help guide members with their everyday challenge in the workplace. We lobby government and SME associations to allocate work to business accountants.

What you need to do

Study the CIBA Commissioner of Oaths guide and ensure you perform the engagement in terms of the Act. The firm should study any relevant laws, regulations, founding documents or contract terms to determine the qualifications of the persons required to perform the engagement, prior to performing the engagement.

Members are required to register with www.saiba.academy and read www.accountingweekly.com to stay updated and do a specialist license to unlock additional advisory work.

In summary you can:

1. Do a google search to identify the types of companies that are likely to need this particular service.
2. Write an email or letter to them and explain how you can help them.
3. Do the CIBA CPD and relevant license related to the particular service.
4. Perform the service for your new client.
5. Alternatively contact a CIBA Strategic Alliance partner.

Additional resources

CIBA has provided a number of guides, videos and PowerPoint slides that will assist accountants with understanding their responsibilities in terms the various types of engagements:

• View the Practice Support Library for more
• www.accountingweekly.com
• wwww.saiba.academy
• Log into your member profile to access these and other resources