The judgment of the Free State Division of the High Court, delivered on 19 March 2026, serves as a compelling reminder that the decisions of professional regulatory bodies are not beyond scrutiny. The case concerned a Rule 53 review application brought by the applicant, a qualified accountant and Associate General Accountant member of the South African Institute of Chartered Accountants (“SAICA”), against the decision of SAICA's Professional Conduct Committee (“PCC”).
Brief summary of facts
The applicant practised as an accountant and general tax practitioner in Bloemfontein. In April 2021, the second respondent, a company represented by its chief executive officer, appointed her to provide accounting and tax consulting services. The mandate was terminated in November 2022, and following a breakdown of the trust relationship, the applicant ceased all further services.