Last updated: 8 June 2026. By corresponding with us, you acknowledge that you have read and understood these terms.
1 · Confidentiality
This email and any attachments are intended solely for the named recipient(s) and may contain information that is confidential, privileged, or otherwise protected from disclosure. If you are not the intended recipient, you are notified that any review, distribution, copying, or use of this communication is strictly prohibited. If you have received this email in error, please notify the sender immediately by reply and delete the original message and any copies from your system.
2 · Fraud Notice — Banking Details
Our banking details will never change. Where a genuine change is ever required, we will confirm it across multiple independent channels — a personal telephone call from Cole Stanley, a follow-up email, and a WhatsApp message — each of which you can independently verify against the contact details in our existing correspondence with you. If you receive any single communication purporting to notify a change in our banking details — even if it appears to come from a Stanley & Associates email address — do not act on it. Call Cole Stanley directly on the cell number in our email signature to verify before transferring any funds. We accept no responsibility for losses arising from payment to fraudulent or incorrect banking details where this multi-channel verification has not been undertaken.
3 · Use of Artificial Intelligence
In delivering our services and managing our practice, we use artificial intelligence tools — including but not limited to large language model assistants, voice dictation, and meeting transcription software — for drafting, summarisation, analysis, and workflow automation. By engaging us, you acknowledge and consent to the following:
- Categories of information that may be processed through AI tools include correspondence content, document drafts, meeting transcripts, and general information about your tax and financial affairs.
- We have assessed the security and data-handling practices of the AI tools we use and configure privacy settings to minimise data retention where the option is available.
- Final professional judgement on all work delivered remains with Cole Stanley as the SAIT-registered tax practitioner. AI is used as an assistive tool, not a replacement for professional judgement.
- You may at any time request a list of the AI tools we use or request that specific categories of your information be excluded from AI processing.
4 · Data Protection (POPIA)
Stanley & Associates is committed to compliance with the Protection of Personal Information Act, 2013 (POPIA).
- Lawful basis: We process personal information on the lawful bases of consent (where freely given), performance of a contract (our engagement letter with you), and compliance with legal obligations (including SARS and CIPC obligations).
- Purpose: Personal information is collected and processed solely for the purpose of providing the accounting, tax, secretarial, and advisory services for which we have been engaged, and for meeting our own regulatory obligations.
- Categories of information: identifying information (name, ID number, contact details), financial information, tax information, banking information, and information relating to entities of which you are a director, shareholder, or beneficial owner.
- Security: Personal information is stored in our Microsoft 365 tenant (located in compliant data centres), protected by multifactor authentication, endpoint encryption, and access controls limited to authorised firm members.
- Retention: We retain client records indefinitely as a matter of policy, and never delete them unless specifically asked to do so by the client. This is to ensure that historical records remain available to support future tax queries, audits, and reconstructions of past events. Statutory minimum retention periods under the Income Tax Act, the Companies Act, and the Financial Intelligence Centre Act (typically five to ten years from the end of the relevant period of assessment) apply as a floor, not a ceiling.
- Your rights under POPIA: You have the right to request access to your personal information, request correction or deletion of inaccurate information, object to processing in certain circumstances, and lodge a complaint with the Information Regulator (info.regulator@inforegulator.org.za).
- Information Officer: Cole Stanley acts as the Information Officer for the firm and may be contacted at cole@stanleyandassociates.co.za.
5 · Tax Advisory Disclaimer
Any tax-related opinion, calculation, or recommendation provided by Stanley & Associates is based on the South African tax legislation in force at the time the advice is given; the facts and information disclosed to us by the client; and our professional interpretation of relevant case law, SARS practice notes, and binding rulings as at the date of advice.
Limitations:
- Tax law and SARS practice change frequently. Advice given today may not apply to facts arising in future periods. We do not undertake to update advice unless specifically re-engaged to do so.
- The accuracy of any tax position depends entirely on the completeness and accuracy of the information provided to us. We accept no responsibility for advice based on incomplete or inaccurate disclosure.
- Advice is given for the specific facts and circumstances disclosed and may not be relied upon for any other transaction or purpose.
- No correspondence from us constitutes a binding ruling from SARS. Where certainty is required, an Advance Tax Ruling should be sought from SARS directly.
6 · Regulatory Compliance
Stanley & Associates is registered with the South African Institute of Taxation (SAIT), a recognised controlling body for tax practitioners under section 240A of the Tax Administration Act, 2011. Cole Stanley is a SAIT-registered tax practitioner with practitioner number PR-0122917.
We adhere to the SAIT Code of Professional Conduct; the Financial Intelligence Centre Act, 2001 (FICA) — under which we are required to verify the identity of clients, maintain client identification records, and report suspicious transactions to the Financial Intelligence Centre where applicable; and the Tax Administration Act, 2011, and all tax legislation administered by SARS.
7 · Limitation of Liability
To the maximum extent permitted by law:
- Our total liability arising out of or in connection with any engagement, in contract, delict, statute, or otherwise, is limited to the fees paid by the client to Stanley & Associates in respect of the specific engagement giving rise to the claim, in the twelve months preceding the date the claim arose.
- We accept no liability for indirect, consequential, or special losses (including loss of profit, loss of business, or loss of opportunity), whether or not foreseeable.
- We accept no liability for any failure or delay in performance caused by events beyond our reasonable control.
- Nothing in this disclaimer limits or excludes liability for fraud, wilful misconduct, or any liability that cannot be excluded by law.
Professional indemnity insurance is held with [insurer to be added once arranged].
8 · Viruses & Security
Stanley & Associates takes reasonable precautions to ensure that emails and attachments sent from our systems are free from viruses, malware, and other harmful code. However, no email system can be guaranteed secure or free from interception, corruption, or unauthorised access. The recipient is responsible for scanning all received emails and attachments for viruses before opening. We accept no liability for any loss or damage arising from the receipt or use of any email or attachment.
9 · Email Retention & Monitoring
Emails sent to and from Stanley & Associates may be retained as part of our business records and may be reviewed for quality, training, regulatory, or legal purposes.
10 · Contact
For questions about this disclaimer, our privacy practices, or to exercise any rights under POPIA:
Cole Stanley
Information Officer
Stanley & Associates (Pty) Ltd
cole@stanleyandassociates.co.za
Stanley and Associates (Pty) Ltd is a private company incorporated in the Republic of South Africa. Registration number 2026/363067/07. Registered office: 12 El Meadows, Wren Way, Meadowridge, Cape Town, Western Cape, 7806, South Africa.
Nothing in any communication from Stanley and Associates (Pty) Ltd should be construed as constituting a tax opinion. Even though great care has been taken to ensure the accuracy of the information presented, Stanley and Associates (Pty) Ltd does not accept any responsibility for consequences of decisions taken based on this message.