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CPD: New long association rules for auditors long overdue?

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The 2018 edition of the International Ethics Standards Board for Professional Accountants (IESBA) Code (renamed the International Code of Ethics for Professional Accountants (including International Independence Standards)) was completely rewritten under a new structure and drafting convention which makes it easier to navigate, use and enforce. The South African Institute of Chartered Accountants (SAICA) has adopted the new code in the SAICA Code of Professional Conduct (revised 2018) with an effective date of 15 June 2019 statements.