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"Helping you make ethical choices on a daily basis."

Guides, videos and support material to help make you a great accountant.


    SAIBA members qualify for rewards based on their commitment to ethical conduct. Click here to read more about our "Ethics is Rewarding" program. Accountants are considered to act ethically if they consider the public interest when providing services to their clients. This means that they act with or show care and thought for the future. They can do this if they adhere to SAIBA's required continuous professional development (CPD) and to the 5 principles of ethics.

    The 5 principles of ethical conduct are explained in the handbook of the International Ethics Standards Board for Accountants (IESBA). All SAIBA members are expected to know and abide by the ethical code contained in this Handbook.

    The 5 principles are set out in the ethics handbook are listed below and should be applied in the daily work performed by members. Visit www.saiba.academy to learn more about how to apply these principles:

    1. Integrity
    2. Objectivity
    3. Professional Competence and Due Care.
    4. Confidentiality.
    5. Professional Behaviour.

    The ethics handbook will guide members to apply the 5 principles specifically with regards to the following scenarios:

    • Professional Appointments
    • Conflicts of Interest
    • Second Opinions
    • Fees and Other Types of Remuneration
    • Marketing Professional Services
    • Gifts and Hospitality
    • Custody of Client Assets
    • Independence
    • Preparation and Reporting of Information
    • Acting with Sufficient Expertise
    • Financial Interests
    • Compensation, and Incentives Linked to Financial Reporting and Decision Making
    • Reporting Non-compliance with Laws and Regulations

    What SAIBA needs to do

    SAIBA is a legislative controlling body for accountants, accounting officers and independent reviewers. As a controlling body we are required to monitor and sanction compliance to standards of member conduct. We perform this function by ensuring compliance by our members to the IESBA’s ethics handbook. We offer CPD and training courses to help guide members with their everyday challenge in the workplace. We lobby government and SME associations to allocate work to business accountants.

    What you need to do

    1. Read the ethics handbook and related support material by visiting the SAIBA Practice Support Library.
    2. Annually complete the SAIBA Ethics course prepared in conjunction with CIMA.
    3. Annually complete the SAIBA Ethically Checked certification.

    Additional resources

    SAIBA has provided a number of guides, videos and PowerPoint slides that will assist accountants with understanding their responsibilities in terms the various types of engagements: