SUMMARY OF THE PRINCIPLES CONTAINED IN THE SAICA CODE OF PROFESSIONAL CONDUCT (COPC)
REFERENCE: SAICA HANDBOOK 2014/15 IN SAICA CODE OF PROFESSIONAL CONDUCT, JACKSON AND STENT CHAPTER 2, STUDY GUIDE: STUDY UNIT 2.3
Evaluate the
significance of the
• What are the fundamental threat
principles?
- Integrity (section 110)
- Objectivity (section 120) Apply appropriate safeguards to
- Professional competence and • What are the possible types of eliminate or reduce the threat to
due care (section 130) threats? an appropriate level and ensure
- Confidentiality (section 140) - Self-interest threats compliance with the fundamental
- Professional behaviour - Self-review threats principles is not being
(section150) - Advocacy threats compromised
- Familiarity threats
- Intimidation threats • What are the possible
safeguards?
- Safeguards created by the
profession, legislation or
Identify threats to regulation
compliance with the - Safeguards in the work
fundamental principles environment
,STRUCTURE OF THE CODE
REFERENCE: SAICA HANDBOOK 2014/15 IN SAICA CODE OF PROFESSIONAL CONDUCT, JACKSON AND STENT CHAPTER 2, STUDY GUIDE: STUDY UNIT 2.3
COPC
PART A PART B PART C
(Section 100-150) (Section 200-291) (Section 300-350)
GENERAL APPLICATION OF THE
CODE - APPLIES TO CA's AND RA'S APPLIES TO CA's IN BUSINESS
APPLIES TO CA's IN PUBLIC
PRACTICE (CA's IN COMMERCE AND
INDUSTRY)
(CA's IN AUDIT FIRMS
CONDUCTING ASSURANCE AND
NON ASSSURANCE
ENGAGEMENTS)
, INTEGRITY (SECTION 110 OF THE SAICA CODE OF PROFESSIONAL CONDUCT)
HONEST
FAIR
INTEGRITY
(SECTION 110)
STRAIGHT
FORWARD
TRUTHFUL
REFERENCE: SAICA HANDBOOK 2014/15 IN SAICA CODE OF PROFESSIONAL CONDUCT, JACKSON AND STENT CHAPTER 2, STUDY GUIDE: STUDY UNIT 2.3
Evaluate the
significance of the
• What are the fundamental threat
principles?
- Integrity (section 110)
- Objectivity (section 120) Apply appropriate safeguards to
- Professional competence and • What are the possible types of eliminate or reduce the threat to
due care (section 130) threats? an appropriate level and ensure
- Confidentiality (section 140) - Self-interest threats compliance with the fundamental
- Professional behaviour - Self-review threats principles is not being
(section150) - Advocacy threats compromised
- Familiarity threats
- Intimidation threats • What are the possible
safeguards?
- Safeguards created by the
profession, legislation or
Identify threats to regulation
compliance with the - Safeguards in the work
fundamental principles environment
,STRUCTURE OF THE CODE
REFERENCE: SAICA HANDBOOK 2014/15 IN SAICA CODE OF PROFESSIONAL CONDUCT, JACKSON AND STENT CHAPTER 2, STUDY GUIDE: STUDY UNIT 2.3
COPC
PART A PART B PART C
(Section 100-150) (Section 200-291) (Section 300-350)
GENERAL APPLICATION OF THE
CODE - APPLIES TO CA's AND RA'S APPLIES TO CA's IN BUSINESS
APPLIES TO CA's IN PUBLIC
PRACTICE (CA's IN COMMERCE AND
INDUSTRY)
(CA's IN AUDIT FIRMS
CONDUCTING ASSURANCE AND
NON ASSSURANCE
ENGAGEMENTS)
, INTEGRITY (SECTION 110 OF THE SAICA CODE OF PROFESSIONAL CONDUCT)
HONEST
FAIR
INTEGRITY
(SECTION 110)
STRAIGHT
FORWARD
TRUTHFUL
