Can CBAPs Act as Agent for an Executor? Read This Before You Say Yes
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You’re a CBAP, and a client asks: “Can you help with my late uncle’s estate?” It seems simple enough, maybe just a favour. But here’s the legal catch: saying “yes” might be illegal.
Let’s clear up what you can and can’t do when it comes to deceased estates, and why this matters more than most accountants realise.
The Legal Wall: Regulation 910
A little-known regulation from 1968 still has teeth today. Regulation 910, under the Administration of Estates Act, sets strict rules on who may lawfully liquidate or distribute, or otherwise administer, a deceased person’s estate in South Africa. It states that:
"No person other than an attorney, notary or conveyancer as defined in section 1 of the Attorneys, Notaries and Conveyancers Admission Act, 1934, or an agent referred to in section 22 of the Magistrates' Courts Act, 1944, shall liquidate or distribute the estate of a deceased person..."
Liquidate or distribute is broadly defined to mean all acts relating directly to the administration of assets and liabilities, beyond mere realisation, transfer, or valuation.
In plain English: only attorneys, notaries, conveyancers, or certain pre-1991 accountants are allowed to undertake the administration of assets and liabilities for a deceased estate, unless you fit into a very specific exemption.
Titles Don’t Protect You As Functions Matter
Even if you’re “just acting as an agent” or “assisting the executor,” you’re not off the hook.
As the High Court confirmed in the recent case of Koch v Weiland N.O.: it’s not about what you call yourself, it’s about what you do. If you handle estate finances or distribute assets, you could be breaking the law.
So, Who Can Legally Assist With Estate Work?
You may legally assist with estate work only if:
You’re a qualified attorney, notary, or conveyancer
You work for a trust company licensed before 1967
You’re a family member of the deceased or executor (and not charging for the work)
You’re a full-time employee of a legally authorised estate administrator
You act under the direct instruction of someone who is authorised
You’re a “public accountant” registered under the 1951 Act before it was repealed
Modern CBAPs do not qualify under the “public accountant” exemption unless they were registered explicitly under that historic law.
The Risks Are Real
If you proceed without being exempt:
You could face criminal charges
Your contract may be invalid
You could lose your CBAP designation
Your reputation and career may suffer
This isn’t just about red tape, it’s about protecting your practice.
How CBAPs Can Still Add Value
You don’t need to walk away from clients needing help. You can:
Refer them to a qualified legal practitioner
Provide tax advice, valuations, or accounting support (only when authorised)
Partner with legal firms under supervision for compliant estate services
Final Thought
Regulation 910 may be outdated, and reform is on the cards. But until the law changes, CBAPs must stay within the lines.
Before taking on any estate mandate, ask: Am I legally allowed to do this? If not, step back, and stay safe.
