Available Course
Code of Ethics - Accounting professionals in public practice*
>> Click here to book this training as an In-House course <<
| Duration: | 3 Hours |
| CPD Hours: | Attendance at this seminar will secure 3 hour/s verifiable CPD points including other professional bodies (SAICA, SAIBA, ACCA, IACSA, IRBA & etc) |
| Course Facilitator: |
Ané Church
T: 0118861395 E: nerissa@probetatraining.co.za |
| Back | |
Maintaining ethics has never been more important and necessary for accounting professionals. With increasing pressure and limited time, a declining economy and no shortage of other factors that might impact and impair our professional behaviour, it is crucial to ensure that ethical standards are upheld.
This lesson is for professional accountants in public practice conducting non-assurance services, to provide insight into professional ethics and the relevant Codes of Conduct and to enable the professional to identify and address ethical dilemmas.
*DISCLAIMER: THIS LESSON IS NOT INTENDED TO PROVIDE FULL SATISFACTION OF ALL THE IRBA AND SAICA CPD REQUIREMENTS ON ETHICS ACTIVITIES, BUT SERVES AS A METHOD TO ADDRESS DEVELOPMENTAL NEEDS AND SUPPLEMENT CPD ACTIVITIES. MEMBERS ARE STILL RESPONSIBLE TO ENSURE THAT THEY HAVE PERFORMED THE RELEVANT SELF-ASSESSMENTS AND REFLECTION ACTIVITIES REQUIRED IN TERMS OF THE CPD POLICIES OF THESE REGULATORY BODIES. THIS LESSON IS ALSO NOT SUITABLE FOR THE COMPLETION OF THE C9 COMPULSORY ETHICS FOR SAICA TRAINEES - PLEASE REFER TO THE SEPARATE PROGRAMME THAT WE HAVE AVAILABLE FOR THIS ON THE MYSKILLS PORTAL*
• An overview of the elements of personal and business ethics, the difficulties that may be associated with it and how it impacts the accounting professional.
• All the relevant requirements from the IESBA (and aligned with it, IRBA, SAICA and SAIPA) Code of Ethics applicable to Professional Accountants in Public Practice, including:
o A practical approach to capture the essence of the crucial principles on which our professional ethics is founded, the framework that enables us to apply it, and the process of identifying and addressing threats to ethical principles.
o Specific coverage on each of the threat indicators from Part 3 of the IESBA Code of Ethics, as well as elements incorporated from the SAIPA and other Codes of Ethics, and how to address them.
o The expectations placed upon the professional accountant in response to NOCLAR.
• A discussion of the most common areas prone to unethical behaviour in practice, and how to caution against rationalising unethical behaviour.
• A brief discussion of the impact technology has on ethics in the accounting professional’s environment.
o This session excludes the elements from Part 4 of the Code, for members rendering audit and assurance services.