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Final Amendments to the IRBA Code of Professional Conduct - Role and Mindset
- 25 March 2021
- Auditing and Assurance
- South African Accounting Academy
The IRBA adopted the amendments made to the International Ethics Standards Board for Accountants' (IESBA) Code of Ethics for Professional Accountants (including International Independence Standards) (IESBA Code), issued during 2020, following the issue of proposed amendments on exposure for public comment via Government Gazette No. 42684 in South Africa on 6 September 2019 (Board Notice 160 of 2019).
The main revisions:
- Reinforce aspects of the principles of integrity, objectivity and professional behaviour;
- Raise behavioural expectations of all professional accountants through requiring them to have an inquiring mind, as they undertake their professional activities;
- Emphasise the importance of accountants being aware of the potential influence of bias in their judgments and decisions; and
- Highlight the supportive role the right organisational culture can play in promoting ethical conduct and business.
These revisions will become effective on 31 December 2021. Early adoption will be permitted
Click here to download these amendments:
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