Tax and SARS knowledge base
Can an accountant be a company's SARS public officer?
Can an accountant be a company's SARS public officer?
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Direct answer
Usually, an accountant should not be appointed as a company's public officer merely because they are its accountant. Section 246 of the Tax Administration Act requires a company carrying on business or having an office in South Africa to be represented by a resident individual who is a senior company official and is approved by SARS. If a company does not appoint a public officer as required, SARS may designate its managing director, director, secretary or another officer as public officer.
An accountant can still assist with tax work and may act under appropriate authority. But accounting engagement, tax-practitioner work, eFiling access and appointment as public officer are different roles. The company must apply the statutory requirements and SARS approval process to its facts.
What this means in practice
Several roles are often confused. An accountant may compile financial statements, a tax practitioner may be authorised to give tax services, and a public officer is the company's statutory tax representative. One person may hold more than one role, but each needs its own authority and compliance checks.
The issue is especially important where an accountant changes firms, retires, or is engaged only for annual filing. A company that allows broad eFiling access without a handover plan can lose control of notices, banking changes or tax-return submissions.
SARS's ITR14 guide refers to public-officer or company-representative authentication for eFiling submission. That is a reason to be precise about who has authority, not a reason to share a director's login with an adviser.
Step-by-step
- Define the work required.
Decide whether the accountant will prepare records, advise on tax, submit a return, receive SARS correspondence, or be considered for representative status. Write the limits down.
- Check professional and SARS requirements.
Confirm the accountant's current status where tax-practitioner requirements apply and check the current SARS rules for representation. Do not rely on a previous firm's arrangement.
- Obtain company authority.
Use an appropriate director, member or board resolution where needed. The resolution should name the person, describe their authority, set an effective date and identify who can revoke it.
- Use controlled access.
Maintain a record of eFiling users, delegate rights and document custody. Give only the access needed for the assignment, and never share passwords or one-time authentication codes.
- Keep submission controls.
Require company review of material returns, bank-detail changes, objections, declarations and payment instructions. Save filed copies, SARS confirmations and adviser correspondence in a company-controlled location.
- Plan the exit.
On termination or firm changes, remove access, recover records, update the SARS representative where required and confirm outstanding filings or disputes. Do this before, not months after, the engagement ends.
Documents and records to keep
Keep the signed engagement letter, tax-practitioner details where relevant, authority resolution, eFiling access register, communication protocol, copies of submissions and termination checklist. Record which original records remain with the company and which are held by the adviser.
Important limits and exceptions
This article is not a blanket confirmation that every accountant is eligible for every SARS role. A resident senior company official approved by SARS is the section 246 requirement. If no public officer is appointed, SARS has a statutory designation route for existing company officers. A company should not confuse the ability to prepare a return with authority to be its public officer.
When to get tailored advice
Seek advice if the public officer is a non-director, the company has no active resident representative, an accountant is replacing a former representative, there is a dispute about records, or SARS access is locked. Obtain advice before a deadline if an important return or objection is involved.
TaxProof can help prepare authority, access and handover checklists. We cannot appoint a public officer or guarantee eligibility.