Role and mindset of the professional accountant: Changes to the Code
Author: Anél Jacobs
Study time: 1 hour
The October 2020 changes to the IESBA Handbook of The International Code of Ethics for Professional Accountants (including International Independence standards) promote the role and mindset expected of professional accountants, and reinforce the profession’s responsibility to act in the public interest. These changes are effective as of 31 December 2021. This course will help you understand the changes and enhanced requirements.
Content time: 40 minutes
Reflection time: 15 to 30 minutes
Declaration of completion
Certificate of completion
Alignment to SAICA competency framework
Within the SAICA competency frameworks for Qualified Professionals, this course supports your Professional values and attitudes: Ethics (Professional ethics).
Core competence for Qualified Professionals
Professional competence leads to professional credibility and excellence. Expert competence in ethical values and attitudes is a core component of the pervasive professional competence of an accountant and auditor and any other qualified professionals.
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