Ethics

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SAICA’s Disciplinary Process

SAICA is determined to restore the public’s trust in a profession whose veryreputation is based on ethics and standards. It therefore wishes to place...

Ethical Practices Survey

Ethics is not prioritised enough in corporate South Africa and according to a survey conducted in both the private and public sectors,...

Taking Ownership of Your Accounting Practice.

In 2011, the New York Times published an article specifying the top 10 reasons small businesses fail. Number 4 on the list...

Can Investments be Ethical?

Alcohol, tobacco, pollution, gun control and discrimination are but a few of some very emotive issues and...

ETHICS: Ethics and Profits

Who was it that said “the first step to wisdom is admitting what you don’t know”? I really have no idea – and of...

State of the Profession

A number of shocking accounting irregularities have brought to lightinstances where members of the profession have not lived up to theprofession's reputation of integrity,...

ETHICS: Value-added

I am a hypocrite.In their first-ever lecture in Accounts 1, I ask students to tell me the objective of business, a key question in...

Transfer Pricing Compliance: An Ethical Dilemma?

Transfer pricing has been named as one of the main mechanisms used by multinational groups for base erosion and profit shifting (BEPS). While transfer...

FOCUS: The Ethicality Of CAs(SA) Serving On Boards

The ethical conduct of CAs(SA) has a direct or indirect impact on the organisations that they lead and is strengthened and governed by the...

South Africa’s Ethical Dilemma

Even the auditing profession with its stringent independence and ethical requirements taught as part of the curriculum at university is now being...