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Ethics, Independence and NOCLAR 2020

This series of seminars will deal with the principles of ethics applicable to accountants.

R 575
Category Practice Management
Accredited SAIBA
CPD Hours 4
Effort 4 Hours
Duration 4 Hours
Format Webinar
Level N/A
Assessment Yes
Supervised No
Pre-Entry No
Tuition Optional
Study Material No

What you will learn

Caryn Maitland CA (SA), will provide case studies drawn from real-life situations involving accountants in business. These real-world examples deal with management integrity, financial reporting and disclosure issues, financial fraud, corporate crises, and the accountant’s professional responsibility towards their client and the general public.
Looking at research on why good people sometimes do bad things and the effect a number-crunching culture can have on one’s view of ethics, she will then deal with how the profession seeks to keep professional accountants off the ethical slippery slope, by re-examining the fundamental principles contained in the accountants’ Code of Professional Conduct. Guidance will be given as to how professional accountants can reinforce their prevention focus to minimise the chance of ethical transgressions.

Study Units

Dissect the ethical standards and considerations in terms of a professional code of conduct, international norms and legislative prescription are critical to local accountants in both the private and public sector

New and revised rules proposed and adopted by local professional bodies like the South African Institute of Business accountants (SAIBA) and international intermediaries like the International Federation of Accountants (IFAC)

Incorporate and apply ethical standards and considerations to real-life industry situations

Recognise the responsibility of professional organisations to educate its membership and enforce rules related to firm composition, duties, and conduct

Noclar and IFACs Code of Professional Conduct and the general application thereof (fundamental principles, threats, safeguards)

Special ethical issues in select areas: revenue recognition, materiality, permitted services, client confidentiality, and independence; and how to apply the conceptual framework approach to address an ethical matter

Apply the ethics rules applicable to due care and competency

Conflicts of Interest and independence rules


Who should attend: 

  • Accountants in practice 
  • Accounting officers 
  • Independent reviewers
  • Engagement team members


This series of seminars will deal with the principles of ethics applicable to accountants, the practical implementation of a workable framework and why it is important for professional accounting organisations to enforce these concepts and reevaluate it every year.

Integrity and objectivity are two of the cornerstones of the accountancy profession that should constantly be evaluated considering today's evolving business environment and as corporate and government scandal continue to climb out of the woodwork.




Caryn Maitland

Caryn Maitland graduated in 1998 from the University of Natal, Pietermaritzburg (now UKZN), with a BCom Honours degree in Accounting and completed her articles with KPMG in 2001 and qualified as a Chartered Accountant (SA). She has been a member of IRBA as a registered auditor and accountant since 2002.