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PCO / Accounting & Tax Practice Protection
Accounting & Tax · Practice Protection · South Africa

Accounting & Tax Practice protection when the principal cannot give instructions.

For accounting and tax practices where filing cycles, client records, payroll and eFiling work may depend on the principal practitioner or one administrator.

Start the free Accounting & Tax assessmentView Diagnostic pricing
The practical problem

Trusted people are not the same as tested authority.

PCO looks at what must keep working when the normal decision-maker is unexpectedly unavailable and unable to give instructions — who steps in, what they may do, which systems they can use, what limits apply and what still depends on a professional, provider or formal approval.

Practice structures

The Diagnostic changes with the way the practice is structured.

01 · Structure

Sole practitioner

One practitioner carries client relationships, review and submission responsibility.

02 · Structure

Partnership

Principals share clients, review rights and operating decisions.

03 · Structure

Small accounting / tax firm

Managers, bookkeepers, payroll staff and multiple systems create broader handovers.

Profession-specific focus

What PCO would examine in a accounting & tax practice.

eFiling delegation
Tax deadlines
Client records
Review & submission
Payroll
Accounting platforms
Client communication
Practice banking
Questions that matter

The Diagnostic tests the operating reality, not just whether a document exists.

Examples from the Accounting & Tax pathway:

01If the principal disappears during a VAT, PAYE or income-tax deadline, which named eFiling user already has the correct rights to continue?
02Are staff using delegated eFiling rights, or would they have to rely on the tax practitioner’s password or phone?
03Who reviews and approves a return that staff can prepare but are not authorised or competent to finalise?
04Can payroll run if the principal becomes unexpectedly unavailable and cannot give instructions on payroll day?
05Who has the client correspondence, working papers and open-query history needed to continue the work?
Practice Protection Diagnostic fees

Three structures. A defined entry price for each.

The Diagnostic price reflects the amount of work normally created by the profession and structure. Guided Protection Review and Practice Protection Plan fees are scoped only after the Diagnostic.

Sole practitioner
R5,500
excl. VAT · standard published scope

Profession-specific Practice Protection Diagnostic for this structure.

Partnership
R7,500
excl. VAT · standard published scope

Profession-specific Practice Protection Diagnostic for this structure.

Small accounting / tax firm
R9,500
excl. VAT · standard published scope

Profession-specific Practice Protection Diagnostic for this structure.

Standard published scope: one legal entity and an ordinary small-to-medium professional practice. Multi-entity groups, more than 10 professionals, or more than two operating locations / branches are confirmed by PCO before payment.
The full Diagnostic

Twelve protection areas have to work together.

01Decision responsibilityWho normally decides, who can step in, and where decisions must escalate.
02Professional eligibilityRegistration, scope, competence, supervision or other eligibility required for regulated work.
03Client / patient / matter handoverWhat is live, urgent, incomplete or at risk if the principal stops giving instructions.
04Records & information custodyWho may see records, what must stay confidential, and how access is controlled.
05Systems & authenticationNamed-user access, portals, MFA, recovery routes and single-person credential dependencies.
06Money & payment limitsBanking, payroll, suppliers, refunds, client money where relevant, approval limits and backups.
07Contracts, mandates & approvalsWho may instruct, approve, sign, vary, renew or escalate commitments.
08Providers & third partiesBanks, SARS, regulators, laboratories, insurers, vendors and other external dependencies.
09Deadlines & renewalsFilings, court dates, project milestones, licence renewals, audits and client promises.
10Staff & operating coordinationWhat managers and staff may do, where their limits sit, and what cannot be casually delegated.
11Escalation & prohibited actionsWhat must not be done without the principal or required professional/provider approval.
12Evidence, testing & reviewWhat proves the arrangement exists, who accepted the role, and whether access and fallbacks were tested.
How it works

From free indication to a controlled plan.

01Free AssessmentFive profession-specific questions and a mini report.
02Practice Protection DiagnosticPCO tests the full 12-area pathway and produces findings.
03Guided Protection ReviewResponsibilities, limits, evidence and fallbacks are worked through.
04PPP + NEXUSApproved arrangements become a managed Practice Protection Plan.
Important boundary: neither the free assessment nor the Diagnostic verifies that a POA, bank mandate, professional registration, provider permission, system entitlement or other arrangement is legally or operationally effective merely because the client says it exists. PCO identifies and tests the dependency; the relevant adviser, institution, regulator or provider confirms what only they can confirm.
Two useful starting questions

Would the practice know what to do tomorrow?

01If the principal disappears during a VAT, PAYE or income-tax deadline, which named eFiling user already has the correct rights to continue?
02Are staff using delegated eFiling rights, or would they have to rely on the tax practitioner’s password or phone?
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