{
  "id": "de-villiers-and-smit-chartered-accountants-and-registered-auditors",
  "subject": {
    "type": "business",
    "name": "De Villiers & Smit Chartered Accountants and Registered Auditors",
    "trade": "tax_practitioner",
    "town": "Boston",
    "service_area": "Cape Town: Tygerberg",
    "region": "Western Cape",
    "region_slug": "western-cape",
    "country": "ZA",
    "address": "30 1st Ave, Boston, Cape Town, 7530",
    "phone": "021 946 3260",
    "website": null,
    "google_place_id": "ChIJq0LVIYJQzB0Re42k6m9xwS0"
  },
  "claims": [
    {
      "claim": "rcb_member",
      "outcome": "not_found",
      "observed_at": "2026-10-01T14:40:27.768Z",
      "source": "saica.org.za; saipa.org.za",
      "attestor_class": "human_assisted"
    }
  ],
  "qualified": {
    "value": false,
    "evidence": null,
    "note": "Registration belongs to the practitioner, not the practice, and the practice's website named no practitioner we could check, so this is not evidence the practice is unregistered."
  },
  "listing_status": "unclaimed",
  "urls": {
    "html": "https://attest.africa/za/tax-practitioners/western-cape/de-villiers-and-smit-chartered-accountants-and-registered-auditors/",
    "json": "https://attest.africa/za/tax-practitioners/western-cape/de-villiers-and-smit-chartered-accountants-and-registered-auditors.json"
  }
}