Ethics, Independence and NOCLAR - Studio Recording
Ethics Independence and NOCLAR
Presenter: Caryn Maitland CA (SA)
Content:
- Dissect the ethical standards and considerations in terms of a professional code of conduct, international norms and legislative prescription are critical to local accountants in both the private and public sector
- Discuss new and revised rules proposed and adopted by local professional bodies like the South African Institute of Business accountants (SAIBA) and international intermediaries like the International Federation of Accountants (IFAC)
- Incorporate and apply ethical standards and considerations to real-life industry situations
- Recognise the responsibility of professional organisations to educate its membership and enforce rules related to firm composition, duties, and conduct
- Noclar and IFACs Code of Professional Conduct and the general application thereof (fundamental principles, threats, safeguards)
- Special ethical issues in select areas: revenue recognition, materiality, permitted services, client confidentiality, and independence; and how to apply the conceptual framework approach to address an ethical matter
- Apply the ethics rules applicable to due care and competency
- Conflicts of Interest and independence rules
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