Coetzee, StephenOberholzer, Ruanda2010-04-062010-04-062009-09Coetzee, S & Oberholzer, R 2009, 'The tax knowledge of South African trainee accountants: a survey of the perceptions of training officers in public practice', Accounting Education, vol. 18, no. 4 & 5, pp. 421-441. [http://www.tandf.co.uk/journals/titles/09639284.asp]0963-928410.1080/09639280902719424http://hdl.handle.net/2263/13778This empirically-based, exploratory study outlines the framework of chartered accountants’ tax education and training in South Africa and focuses on training officers’ perceptions of the existing tax knowledge of trainee accountants when entering into a training contract after completing their university qualification. The study identified the respondents’ satisfaction with the performance by ‘entry-level’ trainee accountants of their duties. The results indicated that, although the educational background of trainee accountants was for the most part adequate, these trainee accountants were not sufficiently able to perform their duties when entering into training. The implication of this study is that the syllabus setters and educators should review the practicality of the current tax syllabi’s content for the education and training of aspirant chartered accountants in South Africa.enTaylor & Francis. This is an electronic version of an article published in Accounting Education, vol. 18, no. 4 & 5 September 2009 , pp. 421-441. Accounting Education is available online at: http://www.informaworld.com.Tax educationTax knowledgeChartered accountantsTax administration and procedure -- Study and teaching (Continuing education) -- South AfricaTaxation -- Study and teaching (Continuing education) -- South AfricaAccountants -- Training of -- South AfricaEmployee training personnel -- AttitudesUniversity of Pretoria -- CurriculaAccountants -- Ability testing -- South AfricaPostprint Article