Advocate Busisiwe Mkhwebane said she was not trying to play to the political gallery by releasing a report with adverse findings against Pravin Gordhan on Friday.
The public protector found that Gordhan had irregularly approved the early retirement of former Sars official Ivan Pillay.
Mkhwebane, releasing six reports at her offices in Pretoria on Friday, said President Cyril Ramaphosa must "take appropriate disciplinary action" against Gordhan, who committed the act when he was finance minister.
Moreover, the public protector's remedial action was that Sars should recover the money paid to Pillay.
The matter relates to a complaint lodged with Mkhwebane in November 2016 alleging that Gordhan, in his capacity as former finance minister, had improperly approved Pillay's early retirement with full pension benefits.
Mkhwebane said releasing her report now was not an attempt to play to the political gallery given the cabinet appointments due to be announced by Ramaphosa.
"When you say why the rush it means the public protector must not issue reports whereas I must do my work without fear or prejudice," said Mkhwebane.
"Why must political events dictate how I must do my work. This complaint was lodged in 2016.
"We finished the report a week or two ago and we did not even know that these would be the events," she added.
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