The Special Investigating Unit (SIU) is an independent statutory body that is accountable to Parliament and the President. It was established by the President, conducts investigations at his request, and reports to him on the outcomes. It receives its budget through the Department of Justice and Constitutional Development
The SIU was created in terms of the Special Investigating Units and Special Tribuals Act, Act 74 of 1996(SIU Act). The SIU was initially headed by former Judge Willem Heath; Judge Heath resigned in June 2001 after the Constitutional Court ruled that a judge could not head the SIU. The SIU then formally ceased to exist.
The President established a new SIU by Proclamation R118 on 31 July 2001.