Ethics

SAICA Training Office Accreditation Criterion C9 requires training offices to encourage the development and display of ethical behaviour by:

• Creating a culture of ethics:
  1. Encouraging discussion of ethical issues and consideration of ethics in all engagements and interactions;
  2. Implementing structures and procedures for all staff including trainees to communicate ethical concerns without fear of victimisation; and
  3. Taking steps to discipline individuals who display unethical behaviour.
• Developing trainees’ ethical reasoning process through:
  1. deliberate discussions on ethics and/or ethics training on a regular basis over the course of the training contract;
  2. followed by individual reflection to:
     1. identify development needs; and
     2. commit to activities to meet the development need(s) identified and apply what was learnt in practice.