Ethics - The Conceptual Framework and Threats (Step 2 & 3)

Promoting awareness, adoption and implementation of the International Code of Ethics for Professional Accountants. November 2020.


By the end of this webinar the attendee will:  

  • Understand key aspects of the Code’s Conceptual Framework;
  • Understand how to evaluate threats;
  • Understand the concept of the reasonable third-party test; and
  • Understand how to address threats.


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. The series is intended to promote awareness, adoption and implementation of the International Code of Ethics for Professional Accountants (including International Independence Standards).

We are presenting a webinar series where we unpack IFAC’s publication series into easy-to-understand pieces with practical examples and a focus on South African requirements. To obtain this webinar as part of the series priced at R 1,700 click here.

This webinar – Part 2 of our webinar series – carries on from where we left off in Part 1. We continue with an exploration of the Code’s Conceptual Framework which specifies a three-step approach that all professional accountants are to apply as far as threats are concerned:

  • Step 1: Identifying threats (covered in Part 1)
  • Step 2: Evaluating threats
  • Step 3: Addressing threats

This webinar deals with step 2 and 3.


The following pricing apply: 

  • Adhoc: R 475.00
  • Subscription: N/A

This event can be bought as part of a series consisting of 6 events. The series price is R1,700 (Click here to view series).


Study Unit 1

Key aspects of the Code’s Conceptual Framework. 

Study Unit 2

Step 2 – Evaluating Threats. 

Study Unit 3

Step 3 – Addressing Threats. 


There are no preconditions for this course.
Moderate level.
Recorded webinars made available on a specified dates.


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 475 VAT Incl.

Additional Course Information

Category Practice Management
Accredited SAIBA
Verifiable CPD Hours 2
Non-verifiable CPD Hours N/A
Effort 2 hours
Duration 2 hours
Format Webinar
Level Moderate
Assessment Yes
Study Material No
Course Date 17 October, 2020
SKU CPD200236M Categories ,

Who should attend?

Business Accountant (SA)
Business Accountants  in Practice (SA)
Accounting department staff
Trainee accountants

This event is included in the following subscription packages:

If you are not a subscriber, you need to purchase the event as a stand-alone event or subscribe to a SAIBA subscription package.

How to subscribe

Subscribers pay less for their CPD points.
SAIBA offers 4 subscription packages that provides access to everything to run a successful accounting and tax practice.

Pay a small monthly amount and gain access to monthly webinars covering ethics, financials, reporting, audit and assurance, working papers, law, technology, management topics, and tax.






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