Abstract
This study explores the implications of the Fourth Industrial Revolution (4IR) for the tax profession in South Africa, focusing on the awareness, adoption, and preparedness of tax professionals in relation to emerging technologies such as artificial intelligence (AI) and automation. Using a quantitative approach with limited qualitative analysis, the research combines quantitative survey data with qualitative thematic analysis to evaluate how the digital transformation, particularly the introduction of automated systems like SARS’ auto assessments, is reshaping professional roles and expectations. Findings reveal a profession in transition: while 84% of respondents recognise the significance of 4IR, only 58% of the participants foresee their roles evolving toward advisory services. Despite the existence of Continuing Professional Development (CPD) initiatives, significant gaps persist. Nearly half of the respondents were unsure whether their professional bodies offered AI-related training, and over half had not attended any such sessions, often due to a lack of awareness or perceived irrelevance. The study identifies inconsistencies in professional bodies’ investment in 4IR-related upskilling and highlights a growing demand for structured, practical, and accessible learning opportunities. The results underscore the urgent need for institutional reform and proactive engagement to ensure the tax profession remains resilient and relevant in a rapidly evolving digital landscape.