03 | PROFESSIONAL REGISTRATION BODY

South African Institute of Taxation
Recognised Controlling Body
South Africa
SARS Practitioner Number: [PR number]
SAIT Membership Number: [membership number]
South African tax practitioners must be registered with SARS and a Recognised Controlling Body.

04 | PROFESSIONAL DESIGNATION

Sarah Marlowe operates as a Registered Tax Practitioner in South Africa and maintains the professional registrations required for the services offered by the practice.

05 | APPLICABLE PROFESSIONAL STANDARDS

The practice works within the South African tax framework and observes the professional standards connected with its services:

- Tax Administration Act 28 of 2011
- Income Tax Act 58 of 1962
- Value-Added Tax Act 89 of 1991
- Code of Conduct of the registered controlling body
Further information is available from the South African Revenue Service at www.sars.gov.za.

06 | PROFESSIONAL INDEMNITY INSURANCE

[Professional indemnity provider]
[Policy or registration number]
South Africa