SAICA: 3 Additional Ethics case studies for trainees

SAICA: 3 Additional Ethics case studies for trainees

• 04 March 2025
• Ethics and Professionalism
• South African Accounting Academy

Summary:

SAICA has published three complimentary case studies for trainees, each designed to integrate personal, business, and professional ethics.

Article:

In December 2024, SAICA released a compilation of 10 ethics case studies with answers.

These 3 additional case studies were developed to include reflection exercises to assess understanding and equate to 2 hours of verifiable ethics reflection, including the reflection document.

The case studies cover the following topics:

• Drain Dollars and Dark Hours – focusing on public practice with a public sector emphasis
• Misdiagnosed Morals – focusing on public practice
• Invested Interest – focusing on areas outside public practice

Training officers may request the suggested solutions to these case studies.

In the email that was sent to training officers, a guide to help stakeholders to access eVolve was attached.

Click here to access the additional Case Studies:

https://evolve.saica.co.za/course/index.php?categoryid=163

Relevance to Auditors, Independent Reviewers & Accountants:

• Practitioners should adhere to the ethical guidelines and act within the Code of Professional Conduct.
• Practitioners, Auditors, Independent Reviewers and Accountants should always be aware of the latest publications issued by regulators, professional bodies and standard-setting boards, such as SAICA, as well as the contents of any practical considerations contained within this guide.
• Ethical case studies are extremely useful to provide guidance in situations where accountants are faced with ethical dilemmas.
• It is mandatory for a training office to provide their trainees with appropriate ethics training.

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