Chartered Accountant (SA)
For members of the Bar

Accounting & tax for advocates.

Practice accounting, provisional tax, VAT and personal returns, handled by a Chartered Accountant (SA) who understands how an advocate’s practice actually works: fees earned long before they are paid, chambers costs, and a SARS calendar that does not wait for your trial diary.

One accountant

You deal directly with the Chartered Accountant (SA) doing the work, the same person every time, who knows your practice.

Deadlines managed

Provisional tax, VAT and income tax dates tracked for you, with documents requested well in advance.

Confidential

Your financial affairs handled with the discretion your profession requires.

Everything on the financial side
of your practice

A complete service for a practising advocate, from the first fee note to the assessment.

Practice accounting

A clean set of records for your practice, so you always know what you have earned, what is still owed to you and what it costs to run.

  • Fee income & receipts recorded
  • Outstanding fees (debtors) tracked
  • Chambers & practice expenses
  • Annual practice income statement
  • Statement of assets & liabilities

Tax & SARS

Full compliance for a self-employed practitioner, submitted on time through eFiling.

  • Provisional tax (IRP6), 1st, 2nd & top-up
  • Annual income tax return (ITR12)
  • VAT registration & VAT201 returns
  • Tax clearance / compliance PIN
  • Objections, disputes & penalty remissions

Planning & advice

The part that saves you money: getting the structure and the timing right before the tax year closes.

  • Deduction reviews, what you may claim
  • Provisional tax estimates & cash planning
  • Retirement annuity planning (s11F deduction)
  • Income confirmations for bonds & finance
  • Growing practice: trusts & structuring advice

An advocate’s practice is not
an ordinary small business

Four things generic bookkeeping consistently gets wrong.

You are taxed before you are paid

Fees are often settled long after the work is done, yet provisional tax falls due on the SARS calendar. The planning question is cash flow, not compliance, and it needs to be handled before the deadline, not at it.

Income is uneven

A heavy trial year followed by a quiet one makes provisional estimates a genuine risk. Estimate too low and SARS levies an under-estimation penalty; too high and your money sits with SARS instead of in your practice.

Deductions are specific to the Bar

Chambers rent and levies, Bar subscriptions, law reports, robes, professional indemnity cover, research subscriptions, court travel, equipment write-offs. Claimed properly they are substantial; claimed carelessly they invite an audit.

The VAT threshold arrives quietly

Registration becomes compulsory once fees pass R2.3 million in any 12-month period (the threshold was raised from R1 million in April 2026). Many practitioners cross it mid-year without noticing, so we monitor it and register you at the right time, on the right basis.

Advocates ask us

Do I need to register for VAT?

Registration is compulsory once your fees in any 12-month period exceed R2.3 million (raised from R1 million on 1 April 2026); voluntary registration is possible once fees exceed R120 000. Because advocates are paid in arrears, the month you cross the threshold and the month you feel it are rarely the same, we track it for you.

How does provisional tax work for me?

You are a provisional taxpayer: a first estimate by 31 August, a second by the end of February, and an optional third top-up payment to avoid interest. We prepare the estimates from your actual fee position rather than a guess.

What may I deduct?

Expenditure actually incurred in producing your income: chambers rent and levies, Bar and professional subscriptions, law reports and legal research, robes and required attire, professional indemnity cover, computers and devices (through wear and tear), travel to court on a proper logbook, and a home office where it meets SARS’s requirements.

I am behind on returns. Can you fix it?

Yes. Bringing outstanding returns up to date is routine work for us. We quote the backlog upfront, submit in the correct order, and where penalties have been raised we prepare the request for remission or the objection.

Who will be doing my work?

A Chartered Accountant (SA), the same person you speak to. Your practice is not handed to a junior or a processing team, and you deal directly with the accountant who knows your file.

How do fees work, and what if I have just started at the Bar?

Fees are fixed and quoted upfront, so you know what the annual work costs before we start. We scale what we do to the size of your practice: a junior advocate in the first years pays for a light compliance service, not a full monthly package. As your practice grows, the service grows with it, through VAT registration, and later into planning and structuring. Starting out is exactly the right time to get the habits and the records right.

How much of each fee should you put aside?

Enter your expected fees and expenses to see how much of every R10 000 to keep back for income tax and VAT, plus your provisional tax payments.

Try the calculator

Let’s get your practice in order

A short, no-obligation conversation about where your practice stands and what it would take to be fully compliant, then a fixed quote before any work begins.

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