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Question: There are two codes of professional conduct which provide ethical guidance to professional accountants and auditors in South Africa. The SAICA Code of Professional Conduct, which is applicable to chartered accountants and the IRBA Code of Professional Conduct for registered auditors.
As a Diploma in Financial Accounting student, you are required to:
1: Discuss the relationship between the South African Institute of Chartered Accountants (SAICA) and the Independent Regulatory Board for Auditors (IRBA).Hint: Give a brief explanation of the two, identify similarities and differences.
2. Use practical examples to:
(a) Critique the SAICA Code of Professional Conduct.
(b) Critique the IRBA Code of Professional Conduct.
(c) Provide recommendations on what should be improved.
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