The Institute of Chartered Tax Accountants of Zimbabwe is pleased to advise members of the introduction of a transparent, technology-enabled nomination and election process for members wishing to serve on the Institute’s various committees and governance structures.
The process will be conducted through the ICTAZ Member Portal, allowing eligible members to participate from anywhere in Zimbabwe and internationally. This initiative forms part of the Institute’s continuing programme to strengthen governance, accountability, inclusivity and meaningful member participation in the affairs of ICTAZ.
ICTAZ believes that strong professional institutions are built when members are given a genuine opportunity to participate in governance, contribute their knowledge and experience, and help shape the future of their profession.
A Transparent and Member-Driven Governance Process
The nomination and election framework has been designed to ensure that members who assume positions of responsibility are appropriately qualified, in good standing, properly vetted and elected through a credible process.
Available committee vacancies will be published on the ICTAZ platform at the commencement of each nomination exercise. Each vacancy will identify the relevant committee or office, the number of available positions and, where applicable, the mandate, Terms of Reference, key functions, reporting line, required competencies and other conditions associated with the position.
Members will therefore be able to make informed decisions before seeking nomination and before voting for candidates.
Who May Vote?
Voting rights are available to eligible Associate Members and Fellow Members who hold the Chartered Tax Accountant designation and satisfy the Institute’s good-standing requirements.
For purposes of voting, there is no requirement that an Associate or Fellow Member must have held that membership category for two years. Accordingly, an eligible Associate or Fellow Member who has held that category for less than two years may vote, provided all other voting requirements are met.
A member must, among other requirements:
- hold the Chartered Tax Accountant designation;
- be an Associate Member or Fellow Member;
- have active membership status;
- have no outstanding membership subscriptions or other dues required for electoral eligibility;
- achieve at least 60% compliance with the applicable Continuing Professional Development requirements;
- not be under suspension or other restriction affecting membership rights;
- not be subject to a pending disciplinary process that disqualifies the member under the applicable election rules; and
- satisfy any other good-standing requirements prescribed by the Institute.
Student members do not have voting rights under this electoral process.
Members who have not yet upgraded to the Chartered Tax Accountant status are also not eligible to participate in voting, notwithstanding any other membership status they may hold.
Who May Be Nominated to Serve?
A higher eligibility threshold applies to members seeking election to office or committee positions.
A candidate must be an Associate Member or Fellow Member and must have held the relevant Associate or Fellow status for a minimum period of two years.
The candidate must also be a Chartered Tax Accountant and satisfy all applicable good-standing, professional conduct, CPD, subscription, disciplinary, term-limit and position-specific requirements.
Associate or Fellow Members who have held their respective membership category for less than two years may vote, but they will not yet be eligible to stand for election.
Student members and members who have not attained the Chartered Tax Accountant designation cannot be nominated to hold elected office.
The minimum tenure requirement exists to ensure that members who assume governance responsibilities have had sufficient exposure to the Institute, the profession and the standards expected of ICTAZ members.
The 21-Day Electoral Cycle
ICTAZ has adopted a structured 21-day nomination and election cycle.
The process begins with a seven-day nomination period. During this period, eligible members may access the ICTAZ portal, review available vacancies and complete the required nomination process.
At the end of the seventh day, nominations will automatically close.
The following seven days will be dedicated to nomination review, eligibility verification and vetting. This process will be overseen by the Nomination Committee.
The Nomination Committee will verify whether candidates satisfy the required membership, professional, CPD, financial, ethical, tenure and other eligibility conditions.
Candidates may also be required to submit or confirm additional information, including their consent to nomination, professional profile, declarations, conflicts of interest and any information required for publication to members.
Where a candidate satisfies the prescribed requirements, the candidate will be admitted to the ballot.
The election will take place 14 days after the close of nominations, completing the 21-day electoral cycle.
Candidate Consent and Verification
Nomination alone does not automatically place a member on the ballot.
Every nominated member must personally accept the nomination through the ICTAZ system and complete the prescribed candidate requirements.
These may include:
- consent to be nominated;
- confirmation of willingness and capacity to serve;
- declaration of conflicts of interest;
- fit-and-proper declarations;
- confirmation of compliance with the Institute’s Code of Ethics and governance requirements;
- approval for publication of appropriate candidate information;
- submission or verification of a candidate profile; and
- acceptance of the conditions applicable to the office or committee.
The Institute will rely primarily on verified membership records when determining objective matters such as membership category, professional designation, subscriptions, CPD status and tenure.
Candidate Profiles and Ballot Information
Successful candidates will have their approved names published on the electronic ballot.
Where applicable, members may also be able to view approved candidate information to assist them in making an informed electoral decision.
The Institute’s system supports detailed committee profiles incorporating the committee’s:
Mandate, Terms of Reference, Functions, Reporting Line and Description.
This will enable both candidates and voters to understand the exact responsibilities associated with each committee.
ICTAZ considers this an important governance safeguard. Committee positions are positions of responsibility and should not be viewed merely as honorary appointments.
Gender Balance and Inclusive Representation
ICTAZ is committed to building governance structures that reflect inclusive participation and balanced representation.
For multi-seat elected positions, the Institute will apply its approved gender-balance framework, including a target under which women should occupy at least 40% of available seats, while representation of men should ordinarily not exceed 60%, subject to the available eligible candidates and the applicable rules.
Where circumstances require an equivalent safeguard to preserve gender balance, corresponding measures may also be applied to avoid the under-representation of men.
Within these parameters, electoral outcomes will be determined by the votes received by eligible candidates, with the highest-polling candidates being selected in accordance with the configured number of seats and the applicable gender-balance rules.
The Institute will also seek to promote appropriate representation across the constituencies, professional backgrounds and areas of practice that make up the ICTAZ membership.
Objections and Appeals
Transparency requires members to have access to a fair mechanism for raising legitimate electoral concerns.
The ICTAZ platform therefore allows eligible members and affected candidates to lodge objections and appeals through the system.
An independent Appeals Committee will consider qualifying appeals in accordance with the applicable rules and procedures.
The election governance structure is deliberately separated so that nomination administration, election administration, appeals and final Board approval do not rest with a single decision-maker.
This separation is intended to promote fairness, objectivity and confidence in the process.
Voting Through the ICTAZ Portal
Voting will be conducted electronically through the ICTAZ portal.
Eligible members will be required to log into their accounts using their registered credentials. The system will determine voting eligibility against the Institute’s records before access to the ballot is granted.
Only candidates who have successfully completed the nomination and vetting process will appear on the ballot.
The election system is intended to preserve ballot confidentiality while maintaining the audit records necessary to demonstrate that only eligible members participated and that electoral rules were correctly applied.
Members are encouraged to ensure that their portal access details and contact information are current before an election commences.
Election Administration and Results
The Election Committee will be responsible for administering the election phase of the process.
Once voting closes, the election results will be subjected to the applicable review and governance controls.
Results will be formally released by the Election Committee after approval by the ICTAZ Board.
This approval process is intended to confirm procedural compliance and completion of required electoral controls before appointments are activated.
Once results are approved by the Board, successful candidates will automatically be linked to and appointed to their respective committees through the ICTAZ governance platform.
Committee Membership and Terms
The system maintains controls over the maximum number of members permitted on each committee and the applicable terms of office.
Members may serve on more than one committee where this is permitted by the relevant governance arrangements, and such service may be reflected in the Institute’s published governance structure.
Term limits and maximum membership numbers will remain system-controlled.
Different rules may apply to ex officio members, invited members, co-opted specialists and other non-electoral appointments, where these are permitted by the relevant committee structure.
Where a Board member is formally seconded to oversee a committee under the approved governance structure, the applicable system configuration may designate that Board representative as the committee Chair.
Resignation Before the End of a Term
Members elected or appointed to committees are expected to serve for the full duration of their approved term wherever reasonably possible.
However, the ICTAZ system permits a member to submit a resignation before the end of a term.
When a resignation is submitted, authorised administrators are automatically notified so that the Institute may address the vacancy, governance continuity and system-access requirements.
Committee membership does not create a permanent entitlement to office.
Induction and Training for Successful Candidates
Election to a committee is the beginning of a governance responsibility, not the end of the electoral process.
All successful candidates must be prepared to participate in the relevant committee induction and governance training programme.
Induction may cover, among other matters:
- the committee mandate and Terms of Reference;
- delegated authority;
- responsibilities of individual committee members;
- confidentiality obligations;
- conflicts of interest and recusal;
- professional conduct and ethics;
- meeting procedures;
- reporting responsibilities;
- information security;
- use of the ICTAZ committee platform;
- decision-making responsibilities;
- records management; and
- accountability to the Board and the membership.
Members may be required to complete declarations and governance undertakings before full access to restricted committee records is activated.
Participate From Anywhere
ICTAZ has deliberately designed its committee governance environment to allow members to contribute irrespective of their physical location.
Most committee activities can be conducted virtually through the ICTAZ platform.
The platform supports committee meetings and other governance functions, enabling members residing in Zimbabwe or elsewhere in the world to participate in Institute affairs.
This approach broadens access to governance opportunities and enables ICTAZ to benefit from the knowledge, professional experience and international exposure of members across different jurisdictions.
A Professional Body Built by Its Members
The strength of ICTAZ ultimately depends on the willingness of its members to contribute beyond their individual professional practices.
Committee service provides members with an opportunity to help strengthen professional standards, education, ethics, tax governance, technical development, public-interest initiatives, member services, regulation, technology and the future direction of the Institute.
Members considering nomination should therefore carefully review the relevant office or committee profile and assess whether they have the time, competence, independence and commitment necessary to serve effectively.
Likewise, members exercising their voting rights are encouraged to consider the professional suitability, integrity, experience and capacity of candidates when casting their votes.
The objective is not simply to fill vacancies. It is to build governance structures that are credible, competent, representative, ethical and capable of advancing the Institute.
What Members Should Do
Members are encouraged to log into the ICTAZ Member Portal and ensure that their membership information is up to date, including their membership category, Chartered Tax Accountant status, subscriptions, CPD records and contact information.
When a nomination exercise opens, the portal will display the available vacancies, nomination requirements, relevant deadlines and further instructions.
Members wishing to stand for election should complete all nomination and consent requirements within the published period. Members eligible to vote should participate in the election once the ballot opens.
ICTAZ encourages all eligible members to take an active interest in the governance of their Institute.
Our Institute becomes stronger when qualified members are willing to serve, members participate in elections, and governance remains transparent, inclusive and accountable.
Institute of Chartered Tax Accountants of Zimbabwe
Building Professional Excellence, Strengthening Tax Governance and Shaping the Future of the Profession
