SAICA is a member of the International Federation of Accountants (IFAC®). The International Ethics Standards Board for Accountants (IESBA) is an independent standard-setting body that develops and issue high-quality ethical standards and other pronouncements for professional accountants for use around the world.
The IESBA releases exposure drafts for comments when planning to update/amend the Code of Ethics for Professional Accountants. SAICA invites members to comment on any of the undermentioned exposure drafts. Comments should be sent before the comment deadlines specified alongside each exposure draft. Email responses should be sent to jeannev@saica.co.za. Please note that comments will be regarded as being on public record unless confidentiality is requested. Members can also submit comments directly to IFAC.
Exposure Drafts
2020
| Document | Deadline | Download PDF |
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| Comment on Exposure Draft: Electronic signatures | 21 September 2020 | 473 Kb Pdf |
| Exposure Draft: Proposed Amendments to Subsection 115, Professional Behaviour: Signing Conventions for Reports or Certificates, of the IRBA Code of Professional Conduct for Registered Auditors (Revised November 2018): Electronic Signatures | 21 September 2020 | 554 Kb Pdf |
| Proposed Revision to the Code Addressing the Objectivity of Engagement Quality Reviewers | 16 March 2020 | 306 Kb Pdf |
| Proposed Revisions to the Non-Assurance Services Provisions of the Code | 4 June 2020 | 1 Mb Pdf |
| Proposed Revisions to the Fee-related Provisions of the Code | 4 June 2020 | 823 Kb Pdf |
2019
| Document | Deadline | Download PDF |
|---|
| Proposed Revisions to the Code to Promote the Role and Mindset Expected of Professional Accountants | 31 October 2019 | 408 Kb Pdf |
| Proposed Revisions to Part 4B of the Code to Reflect Terms and Concepts Used in ISAE 3000 (Revised) | 26 June 2019 | 463 Kb Pdf |
2018
| Document | Deadline | Download PDF |
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| IESBA Consultation Paper: Professional Skepticism – Meeting Public Expectations - Comments | 1 August 2018 | 2 Mb Pdf |
| IESBA Consultation Paper: Professional Skepticism – Meeting Public Expectations - IESBA deadline | 15 August 2018 | 2 Mb Pdf |
| IESBA Consultation Paper, Proposed Strategy and Work Plan, 2019-2023 - Comments | 2 Jul 2018 | 2 Mb Pdf |
| IESBA Consultation Paper, Proposed Strategy and Work Plan, 2019-2023 - IESBA deadline | 16 Jul 2018 | 2 Mb Pdf |
2017
| Document | Deadline | Download PDF |
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| ESBA Questionnaire on Fees Charged by Audit Firms - IESBA deadline | 1 Mar 2018 | 980 Kb |
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| Proposed Revisions to the Code Pertaining to the Offering and Accepting of Inducements - IESBA deadline | 8 Dec 2017 | 250 Kb |
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| Proposed application material relating to Professional Skepticism and professional judgment - IESBA deadline | 25 Jul 2017 | 242 Kb |
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| IESBA Strategy Survey Questionnaire - IESBA deadline | 18 Jul 2017 | 151 Kb |
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| Proposed Revisions to Clarify the Applicability of Provisions in Part C of the Extant Code to Professional Accountants in Public Practice - IESBA deadline | 25 Apr 2017 | 193 Kb |
| Proposed Revisions Pertaining to Safeguards in the Code - Phase 2 and Related Conforming Amendments | 11 Apr 2017 | 557 Kb |
| Proposed Revisions Pertaining to Safeguards in the Code - Phase 2 and Related Conforming - IESBA deadline | 25 Apr 2017 | 557 Kb |
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| Improving the Structure of the Code of Ethics for Professional Accountants - Phase 2 – IESBA deadline | 25 May 2017 | 723 Kb |
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2016
| Document | Deadline | Download PDF |
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| Limited Re-exposure of Proposed Changes to the Code Addressing the Long Association of Personnel with an Audit Client - Comments | 9 May 2016 | 372 Kb |
| Improving the Structure of the Code of Ethics for Professional Accountants Phase 1 - Comments | 18 Apr 2016 | 794 Kb |
| Proposed Revisions Pertaining to Safeguards in the Code Phase 1 - Comments | 21 Mar 2016 | 261 Kb |
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2015
| Document | Deadline | Download PDF |
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| Responding to Non-Compliance with Laws and Regulations – Comments | 4 Sept 2015 | 518 Kb |
| Proposed Changes to Part C of the Code Addressing Presentation of Information and Pressure to Breach the Fundamental Principles - Comments | 15 Apr 2015 | 350 Kb |
| Improving the Structure of the Code of Ethics for Professional Accountants – Comments | 4 Feb 2015 | 460 Kb |
| Proposed Changes to Certain Provisions of the Code Addressing the Long Association of Personnel with an Audit or Assurance Client – Comments | 12 Nov 2014 | 300 Kb |
| Proposed Changes to Certain Provisions of the Code Addressing Non-Assurance Services for Audit Clients – Comments | 18 Aug 2014 | 170 Kb |
Submissions
2020
| Document | Date | Download PDF |
|---|
| Comment on Exposure Draft: Non-Assurance Services Provisions of the Code | 4 June 2020 | 334 Kb Pdf |
| Comment on Exposure Draft: Fee-related Provisions of the Code | 4 June 2020 | 544 Kb Pdf |
| Comment on Exposure Draft: Objectivity of Engagement Quality Reviewers | 16 March 2020 | 534 Kb Pdf |
2019
| Document | Date | Download PDF |
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| Comment on Exposure Draft: Role and Mindset of Professional Accountants | 31 October 2019 | 734 Kb Pdf |
2018
| Document | Date | Download PDF |
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| Comment on Consultation paper: Professional Skepticism – meeting public expectations | Aug 2018 | 333 Kb |
| Comment on Consultation Paper, Proposed Strategy and Work Plan, 2019 – 2023 | Jul 2018 | 300 Kb |
2017
| Document | Date | Download PDF |
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| Comment on Proposed Revisions to the Code Pertaining to the Offering and Accepting of Inducements | Dec 2017 | 350 Kb |
| IESBA Strategy Survey Questionnaire | Jul 2017 | 200 Kb |
| Comment on Proposed application material relating to Professional Skepticism and professional judgment | Jul 2017 | 200 Kb |
| Comment on Improving the Structure of the Code of Ethics for Professional Accountants - Phase 2 | May 2017 | 310 Kb |
| Comment on Proposed Revisions to Clarify the Applicability of Provisions in Part C of the Extant Code to Professional Accountants in Public Practice | Apr 2017 | 305 Kb |
| Comment on Proposed Revisions Pertaining to Safeguards in the Code - Phase 2 and Related Conforming Amendments | Apr 2017 | 344 Kb |
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2016
| Document | Date | Download PDF |
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| Comment on Proposed Code of Professional Conduct for Registered Auditors Custody of Client Assets | Jun 2016 | 1 Mb |
| Comment on Proposed Code addressing Long Association of Personnel | May 2016 | 276 Kb |
| Comments on Improving the Structure of the Code of Ethics for Professional Accountants Phase 1 | Apr 2016 | 292 Kb |
| Comments on Proposed Revisions Pertaining to Safeguards in the Code Phase 1 | Mar 2016 | 267 Kb |
2015
| Document | Date | Download PDF |
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| Comments on IESBA’s Exposure Draft, Responding to non-Compliance with Laws and Regulations | Sept 2015 | 210 Kb |
| Exposure Draft on Proposed Changes to Part C of the Code Addressing Presentation of Information and Pressure to Breach the Fundamental Principles | Apr 2015 | 282 Kb |
| Comments on the Consultation Paper on Improving the Structure of the Code of Ethics for Professional Accountants | Feb 2015 | 273 Kb |
| Comments on the ED on Proposed Changes to Certain Provisions of the Code Addressing the Long Association of Personnel with an Audit or Assurance Client | Nov 2014 | 297 Kb |
| Comments on the ED on Proposed Changes to Certain Provisions of the Code addressing non-assurance services for audit clients | Aug 2014 | 200 Kb |