Statutory Description
Visa consultants require accountant‑issued certificates and factual finding reports to support their clients’ Business Visa and Permanent Residence applications. Under Section 15 of the Immigration Act, No. 13 of 2002, licensed accountants are empowered to verify capital contributions, lawful source of funds, and employment creation. These reports form part of the consultant’s submission pack to the Department of Home Affairs. Compliance is further anchored in the Companies Act, 2008, Tax Administration Act, 2011, and FICA, 2001, ensuring lawful verification and regulator‑ready evidence.
Consultant‑Focused Workflow (Bullet List)
- Preparation of Business Visa Accountant Certificates confirming prescribed capital thresholds.
- Issuance of Business Visa Factual Finding Reports under ISRS 4400, limited to factual verification.
- Verification of company registration and compliance with the Companies Act, 2008.
- Certification of tax clearance and statutory obligations with SARS.
- Employment creation verification aligned with Immigration Act Section 15(1)(d).
- Preparation of regulator‑ready audit evidence packs for consultant submissions.
- Ongoing monitoring and reporting obligations under Immigration Act Section 15(2).
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