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Code of professional conduct
South African Institute of Chartered Accountants (SAICA)
South African Institute of Chartered Accountants (SAICA)
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SAICA.pdf
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Abstract
"The Board of the SAICA has adopted the IESBA Code of Ethics for Professional Accountants as amended in 2013, in its entirety but have however included additional guidance in Part A to assist in the local application of certain requirements applicable to all Chartered Accountants. This document contains the Code of Professional Conduct of the South African Institute of Chartered Accountants (SAICA). The Code of Professional Conduct (Code) was revised during December 2013 and this revised Code becomes effective from 1 January 2014. The Code conforms to the Code of Ethics for Professional Accountants released by the International Ethics Standards Board for Accountants (IESBA) published by the International Federation of Accountants (IFAC) in May 2013 and is usedwith the permission of IFAC. The Code also conforms to the Independent Regulatory Board for Auditors (IRBA) Code of Professional Conduct for Registered Auditors. To the extent that the Code contains provisions not contained in the IESBA Code of Ethics for Professional Accountants, insertions in the Code are italised and underlined. "
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Preprint
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2014-04-01
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With permission of the license/copyright holder