Technical resources
Video and Recordings
5
SAICA Ethics in the accounting industry
Video and Recording
Professional Code of Conduct
2021
Video and Recording
Ethics
Professional Code of Conduct
2021
Video and Recording
Ethics
2018 SAICA ethics seminar
2021
Video and Recording
Ethics
2017 Ethics seminar
2021
Video and Recording
Code of Conduct
1
SAICA Code of Professional Conduct
2021
Code of Conduct
Comment letter
23
Comment on Exposure Draft: Proposed Revisions to the Definitions of Listed Entity and Public Interest Entity in the Code
3 May 2021
Submission
Comment on Exposure Draft: Electronic signatures
21 September 2020
Exposure draft
Comment on Exposure Draft: Fee-related Provisions of the Code
4 June 2020
Comment letter
Comment on Exposure Draft: Non-Assurance Services Provisions of the Code
4 June 2020
Comment letter
Comment on Exposure Draft: Objectivity of Engagement Quality Reviewers
16 March 2020
Comment letter
Comment on Exposure Draft: Role and Mindset of Professional Accountants
31 October 2019
Comment letter
Comment on Consultation paper: Professional Skepticism – meeting public expectations
August 2018
Comment letter
Comment on Consultation Paper, Proposed Strategy and Work Plan, 2019 – 2023
July 2018
Comment letter
Comment on Proposed Revisions to the Code Pertaining to the Offering and Accepting of Inducements
December 2017
Comment letter
IESBA Strategy Survey Questionnaire
July 2017
Comment letter
Comment on Proposed application material relating to Professional Skepticism and professional judgment
July 2017
Comment letter
Comment on Improving the Structure of the Code of Ethics for Professional Accountants - Phase 2
May 2017
Comment 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 2017
Comment letter
Comment on Proposed Revisions Pertaining to Safeguards in the Code - Phase 2 and Related Conforming Amendments
April 2017
Comment letter
Comment on Proposed Code of Professional Conduct for Registered Auditors Custody of Client Assets
June 2016
Comment letter
Comment on Proposed Code addressing Long Association of Personnel
May 2016
Comment letter
Comments on Improving the Structure of the Code of Ethics for Professional Accountants Phase 1
April 2016
Comment letter
Comments on Proposed Revisions Pertaining to Safeguards in the Code Phase 1
March 2016
Comment letter
Comments on IESBA’s Exposure Draft, Responding to non-Compliance with Laws and Regulations
September 2015
Comment letter
Exposure Draft on Proposed Changes to Part C of the Code Addressing Presentation of Information and Pressure to Breach the Fundamental Principles
April 2015
Comment letter
Comments on the Consultation Paper on Improving the Structure of the Code of Ethics for Professional Accountants
February 2015
Comment letter
Exposure drafts
27
Exposure Draft: Proposed Revisions to the Definitions of Listed Entity
29 January 2021
Exposure draft
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 2020
Exposure draft
Proposed Revisions to the Fee-related Provisions of the Code
4 June 2020
Exposure draft
Proposed Revisions to the Non-Assurance Services Provisions of the Code
4 June 2020
Exposure draft
Proposed Revision to the Code Addressing the Objectivity of Engagement Quality Reviewers
16 March 2020
Exposure draft
Proposed Revisions to the Code to Promote the Role and Mindset Expected of Professional Accountants
31 October 2019
Exposure draft
Proposed Revisions to Part 4B of the Code to Reflect Terms and Concepts Used in ISAE 3000 (Revised)
26 June 2019
Exposure draft
IESBA Consultation Paper: Professional Skepticism – Meeting Public Expectations - IESBA deadline
15 August 2018
Exposure draft
IESBA Consultation Paper: Professional Skepticism – Meeting Public Expectations - Comments
1 August 2018
Exposure draft
IESBA Consultation Paper, Proposed Strategy and Work Plan, 2019-2023 - IESBA deadline
16 July 2018
Exposure draft
IESBA Consultation Paper, Proposed Strategy and Work Plan, 2019-2023 - Comments
2 July 2018
Exposure draft
ESBA Questionnaire on Fees Charged by Audit Firms - IESBA deadline
1 March 2018
Exposure draft
Proposed Revisions to the Code Pertaining to the Offering and Accepting of Inducements - IESBA deadline
8 December 2017
Exposure draft
Proposed application material relating to Professional Skepticism and professional judgment - IESBA deadline
25 July 2017
Exposure draft
IESBA Strategy Survey Questionnaire - IESBA deadline
18 July 2017
Exposure draft
Improving the Structure of the Code of Ethics for Professional Accountants - Phase 2 – IESBA deadline
25 May 2017
Exposure 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 2017
Exposure draft
Proposed Revisions Pertaining to Safeguards in the Code - Phase 2 and Related Conforming - IESBA deadline
25 April 2017
Exposure draft
Proposed Revisions Pertaining to Safeguards in the Code - Phase 2 and Related Conforming Amendments
11 April 2017
Exposure draft
Limited Re-exposure of Proposed Changes to the Code Addressing the Long Association of Personnel with an Audit Client - Comments
9 May 2016
Exposure draft
Improving the Structure of the Code of Ethics for Professional Accountants Phase 1 - Comments
18 April 2016
Exposure draft
Proposed Revisions Pertaining to Safeguards in the Code Phase 1 - Comments
21 March 2016
Exposure draft
Responding to Non-Compliance with Laws and Regulations – Comments
4 September 2015
Exposure draft
Proposed Changes to Part C of the Code Addressing Presentation of Information and Pressure to Breach the Fundamental Principles - Comments
15 April 2015
Exposure draft
Improving the Structure of the Code of Ethics for Professional Accountants – Comments
4 February 2015
Exposure draft
Fact Sheets
4
Fact sheet 4: How to reflect on Ethics (example reflection questions)
2021
Fact Sheets
Ethics reflection
Fact sheet 3: Why SAICA requires all members and associates to reflect on Ethics?
2021
Fact Sheets
Ethics reflection
Fact sheet 2: Understanding Ethics
2021
Fact Sheets
Ethics reflection
Frequently asked questions
1
Application of the Code: Frequently asked questions
2021
Frequently asked questions
NOCLAR guidance
7
SAICA Overview and Summary of the Response Framework in terms of the NOCLAR Provisions of the SAICA Code of Professional Conduct
November 2020
NOCLAR guidance
Ethics
SAICA NOCLAR FAQ for members and associates
November 2020
NOCLAR guidance
Ethics
Examples of legislation in South Africa that contain certain reporting requirements
July 2018
NOCLAR guidance
Ethics
2018 Illustrative examples of clauses in engagement letters or in employment contracts relating to the professional accountant’s NOCLAR obligations
July 2018
NOCLAR guidance
Ethics
2018 NOCLAR Practical cases and interactive discussion
2021
NOCLAR guidance
NOCLAR seminar Part 2
2021
NOCLAR guidance
Ethics
2017 NOCLAR Seminar
2021
NOCLAR guidance