Ethics: Building ethical professionals

The SAICA mentoring programme, which started in 2017, is aimed at developing and maintaining an ethical professional culture. One of the perennial challenges for professional bodies has been how to ensure ethical behaviour of their members to protect clients and the public and to protect their members at the same time. High-profile ethical breaches have…

Ethics: Creating an ethical training environment

Training offices play a critical role in developing future SAICA members and associates. For a long time, the emphasis of the training programme has been on providing an opportunity for trainees to practise and demonstrate technical competence while developing as professionals. The amended training programme competencies in 2016 started to place more emphasis on professional…

Ethics: The shift to ethical culture

The emphasis on ethical culture in organisations has become much more pronounced in recent years. There seems to be a realisation that regulations and compliance to regulations − important as they may be – simply are not sufficient to ensure sustained ethical conduct in organisations. In fact, a too strong emphasis on regulation and compliance…

Ethics: Towards better ethical decision-making

Ethical decision-making rooted in the fundamental principles, supported by the decision-making framework known as the conceptual framework, and informed by efforts to address the five sources of bias produces a better result, insulates the decision-maker from questionable conduct, and is superior to an ‘I know best’ approach. There is a school of thought commonly held…

Ethics: Why character matters

Accounting ethics: Why character matters By Schalk Engelbrecht, Chief Ethics Officer at KPMG South Africa as well as Research Associate with the Centre for Applied Ethics (Stellenbosch University) and an Extraordinary Associate Professor with the School of Accounting Sciences (Northwest University) Johannesburg, 8 September 2020 – We generally assume that a person can be good…

Ethics: Answering the call to ethical behaviour

SAICA implores those holding SAICA designations to seriously reflect upon their role within the broader context and their responsibilities to uphold the standards of behaviour expected and to consider the consequences not acting ethically or without the required competence and skills Over the past few years, the number of widely publicised corporate scandals alleged to…