Tag: professional conduct

We have begun thinking differently about what accountancy is and needs to be in a world marked by advanced technological capabilities and extreme socio-economic conditions.

Ethics is one of the three pervasive skills competency areas to be developed in all entry-level CAs(SA) that SAICA requires in its rigorous qualification process.

The SAICA Code of Professional Conduct (the Code) has, since 2006, set out certain fundamental principles that members and associates (accountants) should adhere to. The principles are integrity, objectivity, professional competence and due care, confidentiality and professional behaviour.

I am regularly concerned by just how easily and it may be argued intentionally a Professional Body misinterprets its obligation towards the enforcement of Ethical and Behaviourally acceptable conduct on the one hand, and on the other its obligation to ensure acceptable levels of competency and ongoing personal development to maintain that competent profile. These are neither the same thing, nor are they interchangeable.

Is the accounting profession experiencing a crisis of credibility? Current events locally and internationally are demanding higher levels of accountability in the accounting and auditing professions. Unethical accounting and auditing practices in South Africa have reverberated globally, with the reputations of large accounting and auditing firms severely damaged by their links to public service corruption and financial misrepresentation by large multinational companies like Steinhoff.

The tidal wave of corruption, which has swept through South Africa, has been subject to public scrutiny and may potentially result in criminal prosecution...

Interview PART 2 - Uli Schäckermann CA(SA) Juanita Steenekamp, SAICA Project Director: Non-IFRS Reporting and Governance interview with Uli Schäckermann on the Code of Professional...

Interview PART 1 - Uli Schäckermann CA(SA) Juanita Steenekamp, SAICA Project Director: Non-IFRS Reporting and Governance interview with Uli Schäckermann on the Code of Professional...