Draft Regulations on Administering Oaths and Affirmations Published

Brought to you by SA Accounting Academy: The Department of Justice and Constitutional Development has issued proposed draft regulations governing the administering of an oath or affirmation, formally introducing procedures for virtual attestations.

Published under section 10 of the Justices of the Peace and Commissioners of Oaths Act, No. 16 of 1963, the draft regulations intend to repeal and replace the existing regulations promulgated under Government Notice R. 1258 of 21 July 1972.

The proposed framework modernises the attestation process by providing regulatory recognition and standards for oaths and affirmations administered via audiovisual communication platforms, addressing long-standing uncertainty regarding physical presence requirements for commissioners of oaths.

Key changes proposed in the draft regulations include:

• Procedures and technical compliance standards for administering an oath or affirmation in a virtual environment;
• Verification requirements for confirming the deponent’s identity prior to virtual execution;
• Protocols for handling, signing, and date-stamping electronic or transmitted affidavits and solemn declarations; and
• Repeal of the decades-old 1972 regulations to align the statutory process with electronic communications frameworks.

Click here to download the gazetted Draft Regulations.

What this means for you, your business, or your clients

• For yourself: If you act as an ex officio commissioner of oaths (such as an accountant, auditor, or legal practitioner), you must prepare to update your attestation practices and certification wording to meet the explicit technical and identity verification standards when commissioning virtual documents.
• For your business: Audit firms, accounting practices, and legal departments must audit internal onboarding and signing workflows to determine which compliance, tax, or regulatory affidavits can transition to compliant remote execution once the final regulations are promulgated.
• For your clients: Signatories and business clients will no longer be strictly required to attend a physical commissioner of oaths office in person, reducing transaction delays for time-sensitive corporate affidavits, statutory filings, and compliance submissions.

Originally published at https://accountingacademy.co.za/news/read/draft-regulations-governing-the-administering-of-an-oath-or-affirmation