The Office for Serious Economic Offences (OSEO) of South Africa, established during 1992 in terms of the Investigation of Serious Economic Offences Act (Act No. 117 of 1991), was incorporated into the National Prosecuting Authority as an Investigating Directorate in terms of section 43(7) of the Act, before the amendment thereof.
OSEO was established to provide for the speedy and proper investigation of serious economic offences using a multidisciplinary approach.
The National Prosecuting Authority Act (Act No. 32 of 1998) replaced OSEO´s enabling Act in 1998. The establishment of the National Prosecuting Authority as a constitutional structure resulted in the absorption of the OSEO as one of its units, with its name also changing to that of Investigating Directorate: Serious Economic Offences (IDSEO). Due to the overlapping and duplication of functions in the operations of various units in the NPA, a decision was taken to merge this with the IDSEO to form a single unit, called the Directorate of Special Operations.