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SAICA: Code of Professional Conduct – 2022 Edition
- 27 February 2023
- Accounting
- South African Accounting Academy
SAICA is a member of the International Federation of Accountants (IFAC) and has adopted the IESBA Code with the permission of IFAC.
SAICA also aligns the SAICA Code to the Independent Regulatory Board for Auditors (IRBA) Code of Professional Conduct for Registered Auditors.
In addition, SAICA has included South African requirements applicable to all SAICA members and associates, which are no less stringent than the IESBA Code, in the SAICA Code. SAICA reviews and revises the SAICA Code on an annual basis to ensure alignment with the IESBA and IRBA Code.
Members and associates are also reminded of the following revisions to the SAICA Code which became effective on 15 December 2022 and members and associates are urged to familiarise themselves with these amendments:
- Revisions to the Code Addressing the Objectivity of an Engagement Quality Reviewer and Other Appropriate Reviewers;
- Revisions to the Non-Assurance Services Provisions of the Code;
- Revisions to the Fee-related Provisions of the Code; and
- Quality Management-related Conforming Amendments to the Code
Click here to download the Updated Code:
Relevance to Auditors, Independent Reviewers & Accountants:
- The SAICA Code is the foundation of the profession and supports the reputation of SAICA, its members and associates. SAICA, therefore, requests members and associates to remain up to date with the Code and to ensure compliance.
- Adherence with our Code of Conduct is crucial in the performance of our duties.
- Auditors, Independent Reviewers and Accountants should be aware of the latest publications and guidance issued by regulators and standard-setting boards, such as the SAICA, IRBA and IESBA.
Relevance to Your clients:
- The SAICA Code is the foundation of the profession and supports the reputation of SAICA, its members and associates. SAICA, therefore, requests members and associates to remain up to date with the Code and to ensure compliance.
To stay current with all the latest changes and updates subscribe to our Monthly Compliance and Legislative Update series for R 250.00 per month. This gives you access to a monthly 2-hour webinar and monthly newsletter:
https://accountingacademy.co.za/profession/monthly-legislation-update
Get all your CPD online. SA Accounting Academy (SAAA) offers Subscription Plans, Live Webinars, Webinars On-Demand, Access to Experts, Courses, Articles and more:
https://cpd.accountingacademy.co.za.