Is Whistleblowing working in South Africa? The Role of Accountants in addressing tax evasion and Non-Compliance with Tax Laws and Regulations

Whistleblowing plays a critical role in exposing corruption, fraud, and tax evasion in South Africa, but whistleblowers often face significant challenges, including retaliation, harassment, and even physical threats. Despite the legal protections offered by the Protected Disclosures Act and Tax Administration Act, high-profile cases have revealed the limitations in safeguarding whistleblowers. Accountants, in particular, are on the frontlines of identifying financial misconduct and tax evasion, balancing their ethical responsibilities with the risks involved in whistleblowing. Strengthening enforcement and protection measures is essential to ensure that whistleblowing becomes a more effective tool for promoting accountability and transparency.