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Commissioner of Oaths Guide _Version - 230507_

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					TECHNICAL DEPARTMENT GUIDE: SAIPA MEMBERS AS COMMISSIONERS OF OATHS

1.

INTRODUCTION:

The South African Institute of Professional Accountants (SAIPA) endeavor to understand the need for the provision of updated information surrounding our members role and function as Commissioners of Oaths in the public sector. We have therefore prepared this guide which will enable you to utilize and understand this vital role.

The Justices of the Peace and Commissioner of Oaths Act No. 16 of 1963, Regulation No. 61B specifies that the Institute of Commercial and Financial Accountants of Southern Africa: Professional Accountants are recognized as ex officio Commissioners of Oaths.

The Act states that the Minister may, by notice in the Gazette, designate, amend or withdraw the holder of any office as a Commissioner of Oaths for any area specified in such notice, in order for such person to become an ex officio Commissioner of Oaths.

With reference to Government Gazette 25132, Notice Number R.943, The Designation of Commissioners of Oaths under Section 6 of the Act was amended to include members of our Institute as Ex Officio Commissioners of Oaths. A copy of the Notice is attached hereto marked Annexure ‘A’

The Act still recognizes our Institute as the ‘Institute of Commercial and Financial Accountants of Southern Africa’, even though our name has been changed. Due to the most recent name change the minister will need to amend the said notice to read ‘SAIPA’ together with our new designation which is currently in the process of confirmation.
SAIPA COMMISSIONER OF OATHS GUIDE 1 MAY 07

Discussions with the relevant officer at the Department of Justice (“the Department”) with specific reference to members acting as Commissioners of Oaths and the name change of the Institute confirmed that the recognition granted in 2003 to members of SAIPA under its old name is in no way affected by the change in name of the Institute. The members can therefore continue to act as Commissioners of Oaths and may use the Institute’s new designation on their stamps. They may use the Institute’s new name when acting as Commissioners of Oaths even though a notice, in which the new name is acknowledged by the Minister, has not been published as yet. We will update you as soon as such amendments to the legislation have been effected.

2.

HOW TO PERFORM AN OATH OR AFFIRMATION: a. Any commissioner of oaths may, administer an oath or affirmation to or take a solemn or attested declaration from any person, provided that that person is willing to make the oath or affirmation or declaration, and provided that he is not so prohibited under the Act. b. The person signing the declaration i.e. The deponent must sign in the presence of the Commissioner of Oaths. c. Once signed the Commissioner of Oaths must certify that the deponent has acknowledged that he knows and understands the contents of the declaration and state the manner, date and place of taking the declaration. d. Before a Commissioner of Oaths administers to any person the oath or Affirmation prescribed by Regulation 1, he shall ask the deponent: whether he knows and understands the contents of the declaration; whether he has any objection to taking the prescribed oath; and whether he considers the prescribed oath to be binding on his conscience. e. If the deponent acknowledges that he knows and understands the contents and has no objection to taking the Oath, the Commissioner of Oaths may administer the Oath. Should he objection to taking the Oath, then an

affirmation may be administered. An oath is administered by causing the deponent to utter the following words: “I swear that the contents of this declaration are true, so help me God”. An affirmation is administered by causing the deponent to utter the following words: “I truly affirm that the contents of this declaration are true”.
SAIPA COMMISSIONER OF OATHS GUIDE 2 MAY 07

f.

He must then sign the declaration, print his full name and business address below his signature, state his designation and office held by him as he holds his appointment ex officio. All of which must appear on your stamp.

g. No fee can be charged for administering any oath or affirmation or attesting any declaration. h. A Commissioner of Oaths cannot administer an oath or affirmation relating to a matter in which he has an interest. i. The following is an example of the certification paragraph to be used by a Commissioner of Oaths:

“I certify that the DEPONENT has acknowledged that he/she knows and understands the contents of this affidavit, that he/she does not have any objection to taking the oath, and that he/she considers it to be binding on his/her conscience, and which was sworn to and signed before me at ____________________ on this the ________ day of ______________ 2007, and that the administering oath complied with the regulations contained in Government Gazette No. R 1258 of 21 July 1972, as amended.

j. The following is an example of your Commissioner of Oaths Stamp:

_______________________________________
COMMISSIONER OF OATHS (RSA)

Joe Naidoo Professional Accountant (SA)) Full Business address

3.

HOW TO CERTIFY A DOCUMENT TO BE A TRUE COPY: a. A document can be certified to be a true copy by a commissioner of oaths by verifying the copy against the original and by affixing the words:

‘I certify that this document is a true copy of the original which was examined by me and that, from my observations, the original has not been altered in any manner.’ Or,
SAIPA COMMISSIONER OF OATHS GUIDE 3 MAY 07

‘Certified a true copy of the original’

b.

This stamp must be used in conjunction with your Commissioner of Oaths stamp, and your signature.

________________________
COMMISSIONER OF OATHS (RSA)

Anna Marie Smith Professional Accountant (SA) Full Business Address

Preparer and contact person for this guide: Jamie Garibdass Moodley jmoodley@saipa.co.za

SAIPA Technical Department

Technical Executive: Project Director: Legal and ethics: Project Director: Tax and related:

Nicolaas van Wyk Jamie Garibdass Moodley Jason Baker

SAIPA COMMISSIONER OF OATHS GUIDE

4 MAY 07

ANNEXURE ‘A’

The Minister of Justice has issued the following notice in the Government Gazette 25137 dated 4 July 2003:

“AMENDMENT OF DESIGNATION OF COMMISSIONERS OF OATHS UNDER SECTION 6 OF THE JUSTICES OF THE PEACE AND COMMISSIONERS OF OATHS ACT, 1963 (ACT NO. 16 OF 1963)

I, Penuell Mpapa Maduna, Minister for Justice and Constitutional Development, under section 6 of the Justices of the Peace and Commissioners of Oaths Act, (Act No. 16 of 1963) hereby amend Government Notice No. R903 of 10 July 1998, as set out in the Schedule.

SCHEDULE

Substitution of item 61B in Schedule to Notice: 2. The following item is hereby substituted for item 61B in the Schedule to the Notice.

“61B Institute of Commercial and Financial Accountants of Southern Africa: Professional Accountants.” [Item 61B inserted by Government Notice R.211 of 14 February 2003 and substituted by Government Notice R.943 of 4 July 2003]

The effect of this notice is that all CFA(SA)’s are ex officio Commissioners of Oaths, and individual applications will no longer be necessary.

SAIPA COMMISSIONER OF OATHS GUIDE

5 MAY 07


				
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Description: Commissioner of Oaths Guide _Version - 230507_