Hawks spokesman Hangwani Malaudzi confirmed on Sunday that the directorate's serious economic offences unit was still investigating the allegations.
Hogan Lovells said "all criminal-related allegations arising from the FIC report were referred to the relevant authorities for investigation".
Corruption Watch director David Lewis said there were still questions about whether the suspension of the pair should have been lifted while investigations were continuing.
"SARS is implying that there are no more question marks hanging over Makwakwa and Elskie's heads ... but in fact it is clear that what is still hanging over their heads ... is the possibility of criminal charges."
Corruption Watch laid criminal charges against the pair last year.
Lewis said Corruption Watch was now considering its legal options with regard to obtaining a copy of Hogan Lovells' report and the final report on the disciplinary inquiry.
He said there were also questions about whether the outcome of the disciplinary process involving the two employees was subject to review.