Transcription of CODE OF PROFESSIONAL CONDUCT OF THE SOUTH AFRICAN ...
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CODE OF PROFESSIONAL CONDUCT OF THE SOUTH AFRICAN ...
SAICA code OF PROFESSIONAL CONDUCT (UPDATED 2020) 1 | P a g e code OF PROFESSIONAL CONDUCT OF THE SOUTH AFRICAN INSTITUTE OF CHARTERED ACCOUNTANTS (REVISED 2020) Page 2 of 232 COPYRIGHT 2020 THE SOUTH AFRICAN INSTITUTE OF CHARTERED ACCOUNTANTS Copyright in all publications originated by The SOUTH AFRICAN Institute of Chartered Accountants rests in The Institute. Apart from the extent reasonably necessary for the purposes of research, private study, personal or private use, criticism, review or the reporting of current events, as permitted in terms of the Copyright Act, 1978 (Act 98 of 1978), no portion may be reproduced by any process without written permission from the SOUTH AFRICAN Institute of Chartered Accountants. This code is based on the International Ethics Standards Board for Accountants (IEBSA) International code of Ethics for PROFESSIONAL accountants (including International Independence Standards), published by the International Federation of Accountants (IFAC) in April 2018, and is used with the permission of IFAC.
Annexure 3, item 2.4 of the SAICA training regulations requires that trainee accountants should at all times keep the affairs of the training office and ... The Code provides a conceptual framework that professional accountants are to apply in order to identify, evaluate and address threats to compliance with the fundamental principles. ...
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