The Accountant product
Short answer
Three calendar years for your reflective learning plan, under Policy Statement 3 of SAICA's CPD Policy. If you are a SARS registered tax practitioner, keep your CPD records for five years. Keep the evidence behind the plan, such as certificates, attendance confirmations and notes, for the same period, so that you can answer a monitoring request.
The rule
SAICA's CPD Policy (Version 4.0, approved 28 March 2023) sets the retention period for your reflective learning plan in Policy Statement 3. If you also hold another registration, that regulator's own retention rule applies alongside SAICA's, under paragraph 5.1 of the policy. Where the two periods differ, keep the longer one, so you can answer either regulator without gaps.
| Who you are | How long to keep records |
|---|---|
| SAICA member | Three calendar years (reflective learning plan) |
| SARS registered tax practitioner | Five years |
Regulator requirements can change. Confirm the current retention period with SARS or SAICA before you rely on it.
These are minimum periods, not maximums. There is nothing stopping you from keeping older years on record for longer, and many members find it useful to do so, particularly if they move firms, change roles, or simply want a full picture of their professional development over time.
What to keep
SAICA's requirement is for a reflective learning plan, but a plan on its own is only as good as the evidence behind it. If your plan is ever selected for monitoring, or a regulator asks a question about a specific year, you want to be able to point to something concrete rather than relying on memory. Keep:
- The reflective learning plan for each year.
- Certificates of completion or attendance.
- Notes or confirmations for informal learning, such as articles read, webinars watched and mentoring.
- Your annual CPD declaration.
- Any career break documentation, such as a medical certificate.
Why it matters
SAICA's Member Compliance unit monitors CPD annually by selecting a sample of Members and Associates. How many are selected depends on developments in the profession, their risk profile and other relevant industry developments. Under the 2026 monitoring process, a selected Member or Associate submits the requested supporting documentation through the Member Portal: either a reflective learning plan or, where the recognised-professional-body route applies, a Letter of Good Standing. Members who register five or more years after qualifying, or who reinstate after an absence of three years or more, must also submit a declaration and a reflective learning plan when they do. Without records to hand, you cannot show the work you actually did, however good the year itself was.
A simple way to organise it
Keep one folder per CPD year. Name files by date and activity, and save the plan itself alongside them, so a monitoring request or a query from a regulator can be answered from a single place.
The SAICA reflective plan template itself is meant to be a living document rather than a once off form. It is best drafted in January each year and adapted as your learning needs change, so a running file for the current year, updated as you go, is easier to keep accurate than trying to reconstruct twelve months of activity at the end of the year. Alternatively, keep the whole record in one place in an app, so the plan and the evidence behind it never drift apart.
Retention built in
CPDTracks makes automatic clean up of old years optional, and will not let the retention period be set shorter than three years, or five years for tax practitioners. Members can open every past year and download a complete archive.
Get CPDTracksQuick questions
How long must I keep my SAICA reflective learning plan?
Three calendar years, under Policy Statement 3 of SAICA's CPD Policy.
How long must tax practitioners keep CPD records?
Five years. Confirm the current requirement with SARS or SAICA.
What CPD evidence should I keep?
The reflective learning plan for each year, certificates of completion or attendance, notes or confirmations for informal learning, your annual CPD declaration, and any career break documentation such as a medical certificate.
Sources
- SAICA, CPD Policy, Version 4.0 (Policy Statement 3, paragraph 5.1)
- SAICA, CPD Policy Explained (May 2023)
- SARS requirements for registered tax practitioners
This guide summarises SAICA's published CPD requirements as at the date it was last reviewed. CPDTracks is an independent product of DAD The Accountant and is not affiliated with, endorsed by or connected to SAICA, SARS or IRBA. Requirements change, so confirm the current position with SAICA before you rely on this guide.