The course will address all the relevant requirements of the Code of Conduct as set out by both SAICA and IRBA for accounting professionals conducting audit and assurance engagements, including:
• An overview of the conceptual framework, and the process of identifying and addressing threats to ethical principles
• Specific coverage on threat indicators from the Code and how to address them
• Specific matters regarding independence threats
• This session includes a brief coverage of requirements for professionals in public practice conducting non-assurance services. For a full session on ethics for these professionals, please refer to the separate sessions that are available.
Auditors
Audit partners
Engagement Quality Control Reviewers
Ethics officers
