Every December, accountants across South Africa make the same deadly mistake: we shred files we think are “old enough.” But in a world ruled by POPIA, SARS audits, seven-year rules and indefinite retention laws, one wrong destruction decision can cost you clients, credibility, up to R10 million, or even significant jail time based on the seriousness of the violation. The danger isn’t what you keep. It’s what you delete too soon. Before you touch a single box this year-end, read this. It might save your practice.

December feels like freedom… until SARS drops a letter, a client panics, or a “quick favour” lands in your WhatsApp while you’re trying to breathe. Every CBAP knows the truth we don’t say out loud: the moment you go on leave, the risk in your practice spikes. Deadlines don’t care that you’re exhausted. POPIA doesn’t pause. And one missed step can cost you credibility you’ve spent years fighting for. If you’re taking festive-season leave this year, read this first, it might save your practice, your reputation, and your hard-earned rest.

December looks festive on the outside, but behind the tinsel many small businesses quietly fight for cash flow survival. Bonuses must be paid, customers disappear on holiday, and January’s bills wait impatiently in the wings. This article gives CBAPs the practical steps to guide clients through the chaos so they can close the year with confidence instead of cash flow panic.