The Special Investigating Unit (SIU) of South Africa is an independent statutory body that is accountable to Parliament and the President. It was established to conduct investigations at the President’s request, and to report to him on the outcomes thereof. The SIU was created in terms of the Special Investigating Units and Special Tribunals Act, 1996 (Act No. 74 of 1996). The SIU was initially headed by former Judge Willem Heath, who resigned in June 2001 after the Constitutional Court ruled that a judge could not head the SIU. The SIU then formally ceased to exist.