Available Course
IESBA Code of Ethics for Auditors and Independence
>> Click here to book this training as an In-House course <<
Duration: | Half Day |
CPD Hours: | Attendance at this seminar will secure 4 hour/s verifiable CPD points including other professional bodies (SAICA, SAIBA, ACCA, IACSA, IRBA & etc) |
Course Facilitator: |
Jeanmari Van Der Schyff
T: 0118861395 E: nerissa@probetatraining.co.za |
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"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 compromise our fundamental principles, it is crucial to ensure that ethical standards are upheld.
The course will address the following:
• Linking the importance of personal and business ethics to that of
professional ethics, including the various difficulties that may be associated
with these elements of ethics.
• All the relevant requirements from the IESBA Code of Ethics applicable to
Auditors, including:
o A practical approach to capture the essence of the 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 Parts 3 and 4 of the
IESBA Code of Ethics, as well as elements incorporated from other relevant
Codes of Ethics, and how to address them.
o The expectations placed upon the professional accountant in response to
NOCLAR.
o An overview of the ISQM 1 and 2 requirements on ethics and
independence as part of the firm's quality control process.
o Brief coverage of the considerations from the Code for auditors when also
rendering non-assurance services.
• A practical discussion of the most common areas prone to unethical
behavior in practice and how to caution against rationalizations and
justifications.
• An overview of the impact of technology and the digital environment on
the accounting professional, and how members are to adapt their ethical
approach in light of constant change.
This session excludes the elements from Part 2 of the Code, for members rendering non-assurance services in business.
For a full session on ethics for such members, please refer to the separate session that is available.