None.
The course will address all the relevant requirements of the Code of Conduct as set out by both SAICA and IRBA for accounting professionals conducting audit and assurance engagements, including: An overview of the conceptual framework, and the process of identifying and addressing threats to ethical principlesSpecific coverage on threat indicators from the Code and how to address themSpecific matters regarding independence threatsThis session includes a brief coverage of requirements for professionals in public practice conducting non-assurance services. For a full session on ethics for these professionals, please refer to the separate sessions that are available.
Auditors
Audit partners
Engagement Quality Control Reviewers
Ethics officers
