Ethics - Introduction to the IESBA Code
WHAT YOU WILL LEARN
- Understand the need for the accountant to be ethical;
- Be aware of the International Code of Ethics for Professional Accountants;
- Be aware of International Independence Standards;
- Understand the five fundamental principles; and
- Understand how to identify threats.
Every accountant must be a highly ethical individual who follows specific ethical guidelines, to ensure a trusting relationship is maintained with their clients.
The International Code of Ethics for Professional Accountants (including International Independence Standards) (“the Code”) sets out fundamental principles of ethics for professional accountants, reflecting the profession’s recognition of its public interest responsibility.
The International Federation of Accountants (IFAC), in collaboration with the International Ethics Standards Board for Accountants (IESBA), has developed a publication series titled Exploring the IESBA Code, with the intention to promote awareness, adoption and implementation of the Code.
This webinar forms part of a series consisting of 6 events, that unpack the IFAC’s publication series into easy-to-understand pieces with practical examples and a focus on South African requirements. To obtain the webinar as part of the series priced at R 1,700 click here.
The first installment can be purchased as a stand alone CPD event at R 475.
In this first installment the technical expert starts with the basics and covers the following:
- An introduction to the Code;
- Understanding the Five Fundamental Principles that govern every professional accountant’s behaviour; and
- Identifying threats (Step 1 of the Conceptual Framework).
The following pricing apply:
Ad hoc: R475.00
Series price: R1,700 (Click here to view series).
Study unit 1
Study unit 2
The accountant and ethics
Study unit 3
IFAC and IESBA’s publication series
Study unit 4
The International Code of Ethics for Professional Accountants
Study unit 5
International Independence Standards
Study unit 6
The five fundamental principles explained:
- Professional competence and due care
- Professional behaviour
Study unit 7
The Conceptual Framework – Identifying threats
There are no preconditions for this course.
Recorded webinar made available on a specified date
Lettie Janse van Vuuren
Lettie is a Chartered Accountant, Registered Auditor, as well as an Assessor and Moderator. As a professional trainer and webinar host, she is able to hold the attention of an audience with her relaxed and humorous presentation style. She has a unique ability to communicate with delegates at their respective levels of knowledge and experience. Over the last 20 years, she has trained thousands of partners, managers, trainee accountants and other professionals.
She is responsible for researching, compiling and presenting the SAIBA Quick Update Subscription package.
By attending this webinar, you will be provided with:
- Summarised slide presentation.
- Reference documents and / or course material where available.
- Access to a technical knowledge base.
- Recorded webinar that includes an expert presenter.
R 1700 VAT Incl.
Additional Course Information
|Verifiable CPD Hours||12|
|Non-verifiable CPD Hours||N/A|
|Course Date||22 September, 2020|
Who should attend?
Business Accountant (SA)
Business Accountants in Practice (SA)
Accounting department staff