"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 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:
Professional Competence and Due Care.
The ethics handbook will guide members to apply the 5 principles specifically with regards to the following scenarios:
Conflicts of Interest
Fees and Other Types of Remuneration
Marketing Professional Services
Gifts and Hospitality
Custody of Client Assets
Preparation and Reporting of Information
Acting with Sufficient Expertise
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
Read the ethics handbook and related support material by visiting the SAIBA Practice Support Library.