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Code of Professional Conduct

Last Updated 09 December 2014 04:30:54 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).

Communication issued to members:

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

Exposure drafts

The International Ethics Standards Board for Accountants (IESBA) releases exposure drafts for comments.

Comments are invited on any of the under mentioned 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.

  • Proposed Changes to Part C of the Code Addressing Presentation of Information and Pressure to Breach the Fundamental Principles - Comments due 15 April 2015 (350Kb PDF) 
  • Improving the Structure of the Code of Ethics for Professional Accountants – comments due  4 February 2015 (460Kb PDF)  
  • Proposed Changes to Certain Provisions of the Code Addressing the Long Association of Personnel with an Audit or Assurance Client – comments due 12 November 2014 (300Kb PDF)
  • Proposed Changes to Certain Provisions of the Code Addressing Non-Assurance Services for Audit Clients – comments due 18 August 2014 (170Kb PDF) 

Submissions

  • November 2014 – 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 (297Kb PDF) 
  • August 2014 – Comments on the ED on Proposed Changes to Certain Provisions of the Code addressing non-assurance services for audit clients
    (200Kb PDF)
 
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