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Chapter 3: Professional and ethical responsibilities - Coggle Diagram
Chapter 3: Professional and ethical responsibilities
5. The Code of Professional Conduct (CPC) of the South African Institute of Chartered Accountants (SAICA)
5.3. Section 110: The fundamental principles
Integrity (8)
Objectivity (9)
Professional competence and due care (9)
Confidentiality (9-10)
Professional behaviour (10-11)
Multiple and assisted holding out (11)
Signing convention for reports or certificates (11)
5.4. Section 120: The conceptual framework
Identifying threats (12)
Self-interest
Self-review
Advocacy
Familiarity
Intimidation
Evaluating threats (12)
Addressing threats (12)
5.5. Section 200: Applying the conceptual framework - professional accountants in business
(13-14)
5.6. Section 210: Conflicts of interest
Conflict identification (15)
Addressing threats (15)
5.7. Section 220: Preparation and presentation of information
(16)