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Code of Professional Conduct

Last Updated Wednesday, January 20, 2016 12:14:36 PM

 
Ethics
 

Code of Professional Conduct

SAICA is a member of the International Federation of Accountants (IFAC). The Code of Professional Conduct, conforms to the code released by the International Ethics Standards Board for Accountants (IESBA).

  • SAICA Code of Professional Conduct  2015/2016 (1MB PDF)

Communication issued to members:

  • Partner rotation for Independent Review Engagements (71Kb PDF)
  • Signing convention for Reports or Certificates (70Kb PDF)

Changes to the Code

On 14 April 2015 the International Ethics Standards Board for Accountants Changes to the Code Addressing Certain Non-Assurance Services Provisions for Audit and Assurance Clients. The changes enhance the independence provisions in the Code of Ethics for Professional Accountants b, no longer permitting auditors to provide certain prohibited non-assurance services to public interest entity  audit clients in emergency situations, and ensuring that they do not assume management responsibility when providing non-assurance services to audit clients.

  • Basis for Conclusions –Changes to the Code Addressing Certain Non-Assurance Services Provisions for Audit and Assurance Clients (178Kb PDF)
  • Final Pronouncement - Changes to the Code Addressing Certain Non-Assurance Services Provisions for Audit and Assurance Clients (406Kb PDF)
 
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