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SAICA: Ethics case studies
- 09 December 2024
- Ethics and Professionalism
- South African Accounting Academy
Summary:
SAICA has released case studies that has been derived from a variety of sources, including past SAICA disciplinary cases, questions submitted to the ethics team at SAICA, and discussions with CA(SA) about actual or hypothetical scenarios.
Article:
This document serves as a guideline and consists of 10 case studies with answers.
Some case studies have been adapted to make for a rich and concise case study. No information here is private or confidential. The author hereby given permission to reproduce these case studies for the purpose of educating current and future members of the profession.
Click here to download the 8-page document:
https://saicawebprstorage.blob.core.windows.net/uploads/resources/Ethics-Case-study.pdf
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.