Ethics

Ethics case studies

2024Case studiesPublic Sector

Final Pronouncement: Revisions To The Definitions Of Listed Entity And Public Interest Entity In The South African Institute Chartered Accountants Code

3 October 2024Technical resourcesEthics

Final Pronouncement: Technology-Related Revisions to the SAICA Code Of Professional Conduct

3 October 2024Technical resourcesEthics

Revisions to the Definitions of Listed Entity and Public Interest Entity in the SAICA Code

2023Exposure draftsEthics Standards

SAICA Code of Professional Conduct 2022

2022Technical resourcesEthics Standards

SAICA Comment Letter on the IESBA definition of Engagement Team and Group Audits

1 June 2022Comment LetterEthics

Comment on Exposure Draft: Proposed Revisions to the Definitions of Listed Entity and Public Interest Entity in the Code

3 May 2021Submission

Exposure Draft: Proposed Revisions to the Definitions of Listed Entity

29 January 2021Exposure draft

SAICA Code of Professional Conduct 1998

Fact sheet 1: CA Pathways to Relevance: the importance of ethics, professional values and attitudes and enabling competencies

2021Fact SheetsEthics reflection

Fact sheet 2: Understanding Ethics

2021Fact SheetsEthics reflection

Fact sheet 3: Why SAICA requires all members and associates to reflect on Ethics?

2021Fact SheetsEthics reflection

Fact sheet 4: How to reflect on Ethics (example reflection questions)

2021Fact SheetsEthics reflection

Exposure Draft: Proposed Amendments to Subsection 115, Professional Behaviour: Signing Conventions for Reports or Certificates, of the IRBA Code of Professional Conduct for Registered Auditors (Revise

21 September 2020Exposure draft

Comment on Exposure Draft: Electronic signatures

21 September 2020Exposure draft

Proposed Revisions to the Non-Assurance Services Provisions of the Code

4 June 2020Exposure draft

Proposed Revisions to the Fee-related Provisions of the Code

4 June 2020Exposure draft

Comment on Exposure Draft: Non-Assurance Services Provisions of the Code

4 June 2020Comment letter

Comment on Exposure Draft: Fee-related Provisions of the Code

4 June 2020Comment letter

Proposed Revision to the Code Addressing the Objectivity of Engagement Quality Reviewers

16 March 2020Exposure draft

Comment on Exposure Draft: Objectivity of Engagement Quality Reviewers

16 March 2020Comment letter

Presentation on Fraud by Mario Fazekas: Certified Fraud Examiner held on 21 May 2020 as part of TechTalk Series – Corporate reporting and Assurance

2020

SAICA Code of Professional Conduct

2021Code of Conduct

Application of the Code: Frequently asked questions

2021Frequently asked questions

Proposed Revisions to the Code to Promote the Role and Mindset Expected of Professional Accountants

31 October 2019Exposure draft

Comment on Exposure Draft: Role and Mindset of Professional Accountants

31 October 2019Comment letter

Proposed Revisions to Part 4B of the Code to Reflect Terms and Concepts Used in ISAE 3000 (Revised)

26 June 2019Exposure draft

Professional Code of Conduct

2021Video and RecordingEthics

Professional Code of Conduct

2021Video and RecordingEthics

IESBA Consultation Paper: Professional Skepticism – Meeting Public Expectations - IESBA deadline

15 August 2018Exposure draft

Comment on Consultation paper: Professional Skepticism – meeting public expectations

August 2018Comment letter

IESBA Consultation Paper: Professional Skepticism – Meeting Public Expectations - Comments

1 August 2018Exposure draft

IESBA Consultation Paper, Proposed Strategy and Work Plan, 2019-2023 - IESBA deadline

16 July 2018Exposure draft

IESBA Consultation Paper, Proposed Strategy and Work Plan, 2019-2023 - Comments

2 July 2018Exposure draft

Comment on Consultation Paper, Proposed Strategy and Work Plan, 2019 – 2023

July 2018Comment letter

ESBA Questionnaire on Fees Charged by Audit Firms - IESBA deadline

1 March 2018Exposure draft

SAICA Code of Professional Conduct 2018

2018

2018 SAICA ethics seminar

2021Video and RecordingEthics

Proposed Revisions to the Code Pertaining to the Offering and Accepting of Inducements - IESBA deadline

8 December 2017Exposure draft

Comment on Proposed Revisions to the Code Pertaining to the Offering and Accepting of Inducements

December 2017Comment letter

Proposed application material relating to Professional Skepticism and professional judgment - IESBA deadline

25 July 2017Exposure draft

IESBA Strategy Survey Questionnaire - IESBA deadline

18 July 2017Exposure draft

IESBA Strategy Survey Questionnaire

July 2017Comment letter

Comment on Proposed application material relating to Professional Skepticism and professional judgment

July 2017Comment letter

Improving the Structure of the Code of Ethics for Professional Accountants - Phase 2 – IESBA deadline

25 May 2017Exposure draft

Comment on Improving the Structure of the Code of Ethics for Professional Accountants - Phase 2

May 2017Comment letter

Proposed Revisions Pertaining to Safeguards in the Code - Phase 2 and Related Conforming - IESBA deadline

25 April 2017Exposure draft

Proposed Revisions to Clarify the Applicability of Provisions in Part C of the Extant Code to Professional Accountants in Public Practice - IESBA deadline

25 April 2017Exposure draft

Proposed Revisions Pertaining to Safeguards in the Code - Phase 2 and Related Conforming Amendments

11 April 2017Exposure draft

Comment on Proposed Revisions Pertaining to Safeguards in the Code - Phase 2 and Related Conforming Amendments

April 2017Comment letter

Comment on Proposed Revisions to Clarify the Applicability of Provisions in Part C of the Extant Code to Professional Accountants in Public Practice

April 2017Comment letter

Comment on Proposed Code of Professional Conduct for Registered Auditors Custody of Client Assets

June 2016Comment letter

Limited Re-exposure of Proposed Changes to the Code Addressing the Long Association of Personnel with an Audit Client - Comments

9 May 2016Exposure draft

Comment on Proposed Code addressing Long Association of Personnel

May 2016Comment letter

Improving the Structure of the Code of Ethics for Professional Accountants Phase 1 - Comments

18 April 2016Exposure draft

Comments on Improving the Structure of the Code of Ethics for Professional Accountants Phase 1

April 2016Comment letter

Proposed Revisions Pertaining to Safeguards in the Code Phase 1 - Comments

21 March 2016Exposure draft

Comments on Proposed Revisions Pertaining to Safeguards in the Code Phase 1

March 2016Comment letter

SAICA Code of Professional Conduct 2016/2017

2016

Responding to Non-Compliance with Laws and Regulations – Comments

4 September 2015Exposure draft

Comments on IESBA’s Exposure Draft, Responding to non-Compliance with Laws and Regulations

September 2015Comment letter

Proposed Changes to Part C of the Code Addressing Presentation of Information and Pressure to Breach the Fundamental Principles - Comments

15 April 2015Exposure draft

Exposure Draft on Proposed Changes to Part C of the Code Addressing Presentation of Information and Pressure to Breach the Fundamental Principles

April 2015Comment letter

Improving the Structure of the Code of Ethics for Professional Accountants – Comments

4 February 2015Exposure draft

Comments on the Consultation Paper on Improving the Structure of the Code of Ethics for Professional Accountants

February 2015Comment letter

SAICA Code of Professional Conduct 2015

2015

Proposed Changes to Certain Provisions of the Code Addressing the Long Association of Personnel with an Audit or Assurance Client – Comments

12 November 2014Exposure draft

Comments on the ED on Proposed Changes to Certain Provisions of the Code Addressing the Long Association of Personnel with an Audit or Assurance Client

November 2014Comment letter

Proposed Changes to Certain Provisions of the Code Addressing Non-Assurance Services for Audit Clients – Comments

18 August 2014Exposure draft

Comments on the ED on Proposed Changes to Certain Provisions of the Code addressing non-assurance services for audit clients

August 2014Comment letter

SAICA Code of Professional Conduct 2014

2014

SAICA Code of Professional Conduct 2011

2011

SAICA Code of Professional Conduct 2006

2006

SAICA Code of Professional Conduct 2003

2003