Making payment · Web viewAll Associates are liable for VAT Charges unless they are non-resident by...

2020 NEW ASSOCIATE APPLICATION FORM

Where to submit your application?

Email [email protected] (Contact Centre) 086 107 2422

Address (Postal) Private Bag X32, Northlands, 2116Address (Physical) 17 Fricker Road, Illovo, Sandton, 2196

Registration feesApplications submitted up to

14 June 2020Applications submitted after 14 June

2020VAT excl. VAT incl. VAT excl. VAT incl.

2020 Annual Subscription fee R1 418.09 R 1 630.80 R709.04 R 815.402020 Entrance Fee (Once-Off) R 291.00 R 334.65 R 291.00 R 334.65

All Associates are liable for VAT Charges unless they are non-resident by SARS definition.

Making paymentAn upfront payment (in full) is required and proof thereof must accompany a fully completed application form along with supporting documents (refer to checklist below). An invoice will only be issued after activation of Associateship (refer to the Terms and Conditions on page 5).

Account Holder: The South African Institute of Chartered AccountantsName of Bank Nedbank Branch Name Nedbank Business CentralAccount Number 1284023230 Universal Branch Code 198765SWIFT Number NEDSZAJJ Beneficiary Reference RSA ID or Passport Number

Important Dates: 02 December 2020 – is the closing date for new Associate registrations. All applications received after the closing date will be processed in the next calendar year - January 2021 (2021 fees will apply).

Checklist (documents that must be submitted to us for activation of Associateship:1. Completed application form2. Copy of your ID or Passport3. Proof of achieved qualifications and statement of results4. Template A: Employment History5. Template B: Corroborators’ Declarations6. Proof of payment (Entrance fee & annual subscription fee)

Incomplete applications will not be processed and will delay the process, please ensure that this application form is fully completed - do not skip sections, mark them not applicable rather than leaving them blank.

Turnaround times vary according to volumes (and completeness of applications) – general processing time is two to four weeks (excluding issuing of the printed certificate).

AT(SA) Membership Application Form 2020 (April 2020) Updated 1

APPLICATION FOR ADMISSION OF ASSOCIATESHIP

To the Board of the South African Institute of Chartered Accountants:

l hereby apply for admission of Associateship as an MAT(SA) and for my name to be entered in the Register of Associates of this body, believing myself to be a fit and proper person to be admitted to Associateship and being not less than twenty-one years of age.

Please note: Information relating to individuals will not under any circumstances be disclosed to anyone outside of the secretariat without your express consent.

GENERAL

Surname Initials Title

Forenames Preferred name

Maiden name (if applicable) Gender M F

Identity number Date of birth (DD/MM/YYYY) ……..../……..../……..…

Are you registered with SARS as a Vendor (for your own account) as per section 54 of the Value-Added Tax Act Y N

lf so, please provide your VAT registration number

Contact details

Home ( )

Work ( )

Cellular E-mail address

Postal address: Physical address:

Code: Code:


OPTIONAL INFORMATION

To assist SAICA in measuring the success of its transformation policies, we appeal to you to indicate which racial category best describes yourself, by ticking one of the boxes below. The Board gives its undertaking that this information will only be used for the purposes of determining group statistics.

African Asian Coloured White Other (please specify)

Do you have a disability as contemplated by the Employment Equity Act? Y N

EMPLOYER PARTICULARS

Name of employer

Employer’s postal address

Code:

Employer’s telephone number: Employer’s fax number:

Please ensure you supply your employer's Vat number, in order to meet the requirements of a valid tax invoice, as per sections 20(4) and 21(3) of the Value-Added Tax Act.

Employer's VAT number:


PROFESSIONAL CODE

Indicate your main activity by ticking (./) ONE square only.

Commerce and Industry Public Practice

Internal Audit CII Sole Practitioner PSR

General Management - Director CDG Partner in Practice (Small) PSP

General Management - Other CDO Partner in Practice (Medium) PMP

Senior Financial Management - Director CSD Partner in Practice (Large) PLP

Senior Financial Management - Other CSO Employed in Public Practice - Small PES

Management Accountant CMA Employed in Public Practice - Medium PEM

Financial Accountant CAF Employed in Public Practice - Large PEL

Branch Accountant CBA

Treasury Accountant CTA

Financial Support Staff CFS

Government Others

Government - Central - Accounting GCA Retired ORT

Government - Central - Auditing GCU Unemployed OUN

Government - Central - Other GCO Other OTH

Government - Provincial - Accounting GPA Education

Government - Provincial - Auditing GPU Education EDU

Government - Provincial - Other GPO

Government - Local - Accounting GLA

Government - Local - Auditing GLU

Government - Local - Other GLO

Public Corporation - Accounting GBA

Public Corporation - Auditing GBU

Public Corporation - Other GBO

ETHICS & DISCIPLINE

1. Have you ever been convicted of theft, fraud, forgery, issuing a forged document or perjury or Y N


have any such cases or investigations currently against you?

2. Have you ever been convicted of any other criminal offences/s or are any such cases or investigations currently against you? (excluding minor traffic offences) Y N

3. Have there been any disciplinary findings made against you or are there any disciplinary proceedings currently against you? (either at SAICA; an employer or former employer or at another professional body)

Y N

4. Have you engaged in conduct which may be seen to be unethical or illegal? Y N

5. Are you an un-rehabilitated insolvent or are there insolvency/sequestration proceedings currently against you? Y N

6. Have you at any time been removed from an office of trust on account of misconduct or any other reason? Y N

7. Is there any other information relating to your professional conduct which should reasonably be disclosed? Y N

If yes to any of the above, please provide details

8. Do you authorise SAICA and/or their duly authorised agent/s to make your name, identity number and/or fingerprints available to the South Africa Police Services database (and any other relevant database) for the purposes of conducting criminal conviction checks and verifications

Y N

DECLARATION FOR REGISTERED TAX PRACTITIONERS

Are you a registered tax practitioner? Y N

If Yes, Please provide your tax practitioner number

Declaration:

Are all your personal tax affairs in order? Y N

Has your Associateship with any professional body been terminated within the last five years, as a result of misconduct? Y N


CONTINUING PROFESSIONAL DEVELOPMENT

Have more than five years elapsed since you became eligible for Associateship? Y N

If yes, please attach a detailed curriculum vitae.

NOTE: The Board may require a candidate who applies for Associateship more than five years after qualification to undergo an evaluation to satisfy it as to the currency of his or her knowledge in the field of activity in which he or she is engaged.

By signing and submitting this application form I declare that I am aware of the need for continuing professional development (CPD), i.e. the ongoing involvement in development activities that are relevant to my work or career path. I also confirm that I am aware that information pertaining to CPD is available on SAICA's website (www.saica.co.za) or upon request from the CPD department

Y N


DECLARATION

I certify that the information submitted by me herein is complete, true and correct in every detail and I authorise SAICA to conduct reference checks of any information provided by me, if necessary. I undertake, if admitted, to comply with the provisions of the regulations* by whatever name called from time to time in force, for so long as I shall remain an Associate:

*Regulations shall mean: In the case of SAICA, the provisions of the Constitution and By-Laws; I enclose the prescribed entrance fee and subscription, and undertake, if admitted, to pay timeously the annual or other subscriptions due by me to SAICA as determined by its Board from time to time.

Signature (applicant) Date

PLEASE SEND THIS FORM, TOGETHER WITH A COPY OF YOUR IDENTITY DOCUMENT, A SIGNED COPY OF THE TERMS AND CONDITIONS AS WELL AS YOUR PROOF OF PAYMENT TO SAICA.


TERMS AND CONDITIONS(also refer to the bylaws and constitution available on our website or emailing us your request)

1. I undertake, if admitted, to comply with the provisions of the SAICA constitution and bylaws for as long as I shall remain an Associate.

2. Associates will inform SAICA of all changes of address and contact details.

3. Subscription fees are invoiced annually for a calendar year and are due on 1 January, payable by the 31st of January of every year, irrespective of the month of joining SAICA.

4. An Associate’s financial status for the year is dependent on the Associate’s status on 1 January of the relevant year, i.e. Full Associateship/ Associates over 60 years of age/ Long service Associate).

5. An Associate who is Non-resident by SARS definition (and have supplied SAICA with an annual Declaration of non-residency) will not be liable for Vat. All other Associates must pay the standard Vat charge on all invoices.

6. When joining SAICA after 1 July, half year subscription fees, but full entrance fee, will be payable for the year in question. Full subscription fees remain payable for the following year by the 31st of January of that year.

7. All Associates are invoiced in their individual capacity as a AT(SA) and no invoice will be issued in the name of a company.

8. In the case of an overpayment being made, the membership department will be informed whether to refund the amount or credit to future subscription fees, with no interest being paid.

9. A 10% penalty will be levied monthly from the end of February in respect of outstanding subscription fees, with a maximum penalty of 40%.

10. Associates will be struck off from the register on 1 June should subscription fees be outstanding. Certificates must be returned to the Institute and the MAT(SA) designation may no longer be used. Use of the designation thereafter, will constitute a criminal offence and is liable to a minimum R20 000 fine.

11. The names of all Associates struck off for non-payment of subscriptions may be published on the SAICA Website.

12. Applications for resignations and concessions must be received in writing by SAICA on or before 31 January of the applicable year. Applications received thereafter, will not be accepted. Failure to submit a resignation will result in the Associateship fee for that year becoming due and payable.

I have read and understood the terms and conditions above and agree to abide by them.

Initials and Surname Identity Number

Signature Date

VAT ZERO-RATING


In order for SAICA to apply the zero-rate on services supplied to non-resident members of the Republic, we require written confirmation from the recipient that the recipient is not a resident of the Republic, where not stated in the recipient's order or contract between the recipient and the vendor

DECLARATION OF NON-RESIDENCY

declare that I am not a resident of the Republic Of South Africa from

(dd/mm/yyyy).

My non-residency is based on the fact that I am not ordinarily resident1 in South Africa and I do not meet the requirements of the physical presence test2.

I declare that the information that I provided is correct and I authorize SAICA to use it. I understand that this information will be used as documentary support for the for the VAT Zero rating of my membership fees.

I understand that I must submit the required declaration no later than the 45 days before SAICA’s billing date in order for the invoices to reflect the appropriate zero rating.

I understand that if I do not provide the required declaration, VAT will be levied at the standard rate (currently 15%) for any service I receive from SAICA.

I will notify SAICA if my non-residency status changes. SAICA may request an updated declaration at their discretion.

Signature Date

1 A person will be considered to be ordinarily resident in South Africa, if South Africa is the country to which that person will naturally and as a matter of course return to after his or her wanderings. It could be described as that person’s usual or principal residence, or his or her real home.2 To meet the requirements of the physical presence test that person must be physically present in South Africa for a period or periods exceeding – 91 days in total during the year of assessment under consideration, as well as 91 days in total during each of the five years of assessment

preceding the year of assessment; and 915 days in total during those five preceding years of assessment.


ISSUING OF THE MEMBERSHIP CERTIFICATE

Once your MAT(SA) application is approved and you have been admitted as a MAT(SA), SAICA will issue a certificate of associateship under the common seal of the institute. The associateship certificate confirms that you are the holder of the pre-eminent MAT(SA) designation.

Certificates are issued after we confirm successful activation of your MAT(SA) membership. We will courier certificates to any local and international address. To ensure that your certificate reaches you as soon as possible, we request that you provide us with a physical address where we may deliver your certificate. Delivery is during office hours and someone must be available to sign for the package (i.e. weekdays, excluding weekends and public holidays).

Physical delivery address for courier of the associateship certificate

Address line 1

Address line 2

Address line 3

Address line 4

Suburb

Province

Postal code

Name of contact person

Contact person’s phone number


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