LATEST UPDATE
SAICA Code of Professional Conduct 2024
The 2024 edition of the Code of Professional Conduct of the South African Institute of Chartered Accountants (SAICA) was published recently on the SAICA website. This document replaces the 2023 edition of the SAICA Code of Professional Conduct, and incorporates the following revisions:
- The revised definition of a public interest entity (PIE), which, among others, specifies a broader list of mandatory PIE categories, including a new category, ‘publicly traded entity’, to replace the category, ‘listed entity’
- Changes to the definitions of ‘audit client’ and ‘group audit client’ in the Glossary, arising from the approved revisions to the definitions of ‘listed entity’ and ‘public interest entity’
- Technology-related provisions of the Code.
The Code may be accessed on: