ethics Archives - Leaf Quality Systems (Pty) Ltd

IESBA Releases Snapshot on Ethics and Independence Approach to Technology
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IESBA Releases Snapshot on Ethics and Independence Approach to Technology

LEAF Quality Systems (Pty) Ltd2026-07-01T18:51:41+02:00

LATEST UPDATE IESBA Releases Snapshot on Ethics and Independence Approach to Technology Snapshot explains how the IESBA Code applies to the use of technology. Highlights ethics and independence considerations arising from AI, digital assets, and other technologies. Outlines IESBA’s three-pillar approach to keeping the Code fit for purpose in a fast-changing environment. The International Ethics Standards Board for Accountants (IESBA) has released a new snapshot focused on ethics and independence in the use of technology. IESBA’s snapshots are short, plain-language overviews designed to help professionals and stakeholders to quickly understand IESBA's approach to key topics. [...]

IESBA Releases Snapshot on Ethics and Independence Approach to TechnologyLEAF Quality Systems (Pty) Ltd2026-07-01T18:51:41+02:00

IESBA Issues Staff Alert – Private Equity Investment in Accounting Firms, and Related Ethical and Independence Considerations
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Latest Updates

IESBA Issues Staff Alert – Private Equity Investment in Accounting Firms, and Related Ethical and Independence Considerations

Leaf Quality Systems2025-08-28T15:38:48+02:00

LATEST UPDATE Private Equity Investment in Accounting Firms, and Related Ethical and Independence Considerations Private equity (PE) investment in accounting firms has grown significantly over the past five years in a number of major jurisdictions. Such investment may trigger ethical and independence implications, as a result of related structural, strategic and operational changes to a firm. A Staff Alert, which highlights key ethical matters that accounting firms should bear in mind when considering, or accepting investment from PE organisations has been issued by the International Ethics Standards Board for Accountants (IESBA). Titled, Private Equity Investment [...]

IESBA Issues Staff Alert – Private Equity Investment in Accounting Firms, and Related Ethical and Independence ConsiderationsLeaf Quality Systems2025-08-28T15:38:48+02:00

Ethics, acceptance and continuance
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General LEAF, LEAF Audit Quality, LEAF Financial Reporting, LEAF Global, LEAF IFRS, LEAF Methodology, LEAF Quality, LEAF Technical, LEAF Training, Training Office Compliance

Ethics, acceptance and continuance

LEAF Quality Systems (Pty) Ltd2023-01-31T22:11:43+02:00

Ethics, acceptance and continuance 30 September 2022 Ethics is a fundamental concept that needs to be established in an auditing and accounting practice. It cannot merely be given lip service, and should lead to proactively managing the risk of ethical threats and breaches that could inappropriately influence the firm’s compliance with relevant ethical requirements. One of the occasions when ethics may be involved in audit considerations is when deciding whether to accept, or continue with client relationships and engagements. Quality, integrity and independence should be the overriding factors. Firm-level considerations ISQM 1 para 29 [...]

Ethics, acceptance and continuanceLEAF Quality Systems (Pty) Ltd2023-01-31T22:11:43+02:00