Discussion papers and Submissions

Last Updated Monday, July 9, 2018 2:24:59 PM

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 juanitas@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

2018

DocumentDeadlineDownload PDF
IESBA Consultation Paper: Professional Skepticism – Meeting Public Expectations - Comments1 August 20182 Mb Pdf
IESBA Consultation Paper: Professional Skepticism – Meeting Public Expectations - IESBA deadline15 August 20182 Mb Pdf
IESBA Consultation Paper, Proposed Strategy and Work Plan, 2019-2023 - Comments2 Jul 20182 Mb Pdf
IESBA Consultation Paper, Proposed Strategy and Work Plan, 2019-2023 - IESBA deadline16 Jul 20182 Mb Pdf

2017

DocumentDeadlineDownload PDF
ESBA Questionnaire on Fees Charged by Audit Firms - IESBA deadline1 Mar 2018980 Kb
Proposed Revisions to the Code Pertaining to the Offering and Accepting of Inducements - IESBA deadline8 Dec 2017250 Kb
Proposed application material relating to Professional Skepticism and professional judgment - IESBA deadline25 Jul 2017242 Kb
IESBA Strategy Survey Questionnaire - IESBA deadline18 Jul 2017151 Kb
Proposed Revisions to Clarify the Applicability of Provisions in Part C of the Extant Code to Professional Accountants in Public Practice - IESBA deadline25 Apr 2017193 Kb
Proposed Revisions Pertaining to Safeguards in the Code - Phase 2 and Related Conforming Amendments11 Apr 2017557 Kb
Proposed Revisions Pertaining to Safeguards in the Code - Phase 2 and Related Conforming - IESBA deadline25 Apr 2017557 Kb
Improving the Structure of the Code of Ethics for Professional Accountants - Phase 2 – 
IESBA deadline
25 May 2017723 Kb

2016

DocumentDeadlineDownload PDF
Limited Re-exposure of Proposed Changes to the Code Addressing the Long Association of Personnel with an Audit Client - Comments9 May 2016372 Kb
Improving the Structure of the Code of Ethics for Professional Accountants Phase 1 - Comments18 Apr 2016794 Kb
Proposed Revisions Pertaining to Safeguards in the Code Phase 1 - Comments21 Mar 2016261 Kb

2015

DocumentDeadlineDownload PDF
Responding to Non-Compliance with Laws and Regulations – Comments4 Sept 2015518 Kb
Proposed Changes to Part C of the Code Addressing Presentation of Information and Pressure to Breach the Fundamental Principles - Comments15 Apr 2015350 Kb
Improving the Structure of the Code of Ethics for Professional Accountants – Comments4 Feb 2015460 Kb
Proposed Changes to Certain Provisions of the Code Addressing the Long Association of Personnel with an Audit or Assurance Client – Comments12 Nov 2014300 Kb
Proposed Changes to Certain Provisions of the Code Addressing Non-Assurance Services for Audit Clients – Comments18 Aug 2014170 Kb

Submissions

2017

DocumentDate Download PDF
Comment on Proposed Revisions to the Code Pertaining to the Offering and Accepting of InducementsDec 2017350 Kb
IESBA Strategy Survey QuestionnaireJul 2017200 Kb
Comment on Proposed application material relating to Professional Skepticism and professional judgmentJul 2017200 Kb
Comment on Improving the Structure of the Code of Ethics for Professional Accountants - Phase 2May 2017310 Kb
Comment on Proposed Revisions to Clarify the Applicability of Provisions in Part C of the Extant Code to Professional Accountants in Public PracticeApr 2017305 Kb
Comment on Proposed Revisions Pertaining to Safeguards in the Code - Phase 2 and Related Conforming AmendmentsApr 2017344 Kb

2016

DocumentDateDownload PDF
Comment on Proposed Code of Professional Conduct for Registered Auditors Custody of Client AssetsJun 20161 Mb
Comment on Proposed Code addressing Long Association of PersonnelMay 2016276 Kb
Comments on Improving the Structure of the Code of Ethics for Professional Accountants Phase 1Apr 2016292 Kb
Comments on Proposed Revisions Pertaining to Safeguards in the Code Phase 1Mar 2016267 Kb

2015

DocumentDateDownload PDF
Comments on IESBA’s Exposure Draft, Responding to non-Compliance with Laws and RegulationsSept 2015210 Kb
Exposure Draft on Proposed Changes to Part C of the Code Addressing Presentation of Information and Pressure to Breach the Fundamental PrinciplesApr 2015282 Kb
Comments on the Consultation Paper on Improving the Structure of the Code of Ethics for Professional AccountantsFeb 2015273 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 ClientNov 2014297 Kb
Comments on the ED on Proposed Changes to Certain Provisions of the Code addressing non-assurance services for audit clientsAug 2014200 Kb