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Summary Audit CPC and Ethics Summaries
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This summary includes all ethics covered in term 3, thus the SAICA Code of Professional Conduct. Part 1 part 2, part 3, part 4a and part 4b is covered. Each section includes the types of threats applicable to each applicable fundamental principles. The factors that increase or decrease the risk as ...

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Document information

  • August 3, 2023
  • 62
  • 2022/2023
  • Summary

Subjects

  • code of professional conduct

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Part 1: General Application of the Code



Part 2: Applying the Conceptual Framework to Professional Accountants in Busi

Code of
Professional Part 3: Applying the Conceptual Framework to Professional Accountants in Publ

Conduct
Part 4a: Independence for Audit Review and Engagement
PA in Business = Part 1 and 2
PA in Public Practice = Part 1, 3 and 4


Part 4b: Independence for Assurance Engagements OTHER THAN Audit and Rev

, 1. Self-Interest


2. Self-Review


1a) Identify Threats 3. Intimidation


4. Familiarity


5. Advocacy



1. Integrity


2. Objectivity


CPC Steps 1b) Fundamental Principles 3. Professional Behaviour


4. Professional Competence and Due Care


5. Confidentiality




2) Evaluate Level of the Threat



3) Implement Steps to Address the Threat

, Self-Interest Financial and/ or other Interests of CA influence judgement and/ or behaviou




CA doesn't properly evaluate the results of a decision previously made or ser
Self-Review delivered on which the CA will rely when forming judgement as part of curren




Threats to Intimidation
CA is deterred from acting objectively by real or perceived pressures, includin
exercise undue influence over the CA.
Fundamental Principles
CA becomes too sympathetic towards the interests of a client or too acceptin
Familiarity work due to a long or close relationship with them.



Promoting the position of a client to such an extent that objectivity might be
Advocacy
Focus is on the client.

, 1) Integrity



2) Objectivity



Fundamental Principles 3) Confidentiality



4) Professional Competence and Due Care



5) Professional Behaviour

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