Here is a list of the Standards that SAIBA subscribes to.  All associates and designation holders are required to adhere to these standards and SAIBA may issue a sanction against a members for non-compliance.

Code of Conduct

SAIBA subscribes to the conduct and engagement standards as issued by the International Ethics Standards Board (IESB) for Accountants.

Financial Reporting

SAIBA subscribes to the International Financial Reporting Standards (IFRS), developed and maintained by the International Accounting Standards Board (IASB) with the intention of a global consistency.


Reporting engagements that are classified as an audit, review or compilation, should adhere to statutory, legal and comply with Engagement standards issued by the International Federation of Accountants (IFAC).


Responding to Non-Compliance with Laws and Regulations (NOCLAR) requires a business accountant, whether in practice or employed, to take certain actions when the becoming aware of a potential illegal act, known as non-compliance with laws and regulations, or NOCLAR.

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