CPD Ethics Reflection Resources

Fact Sheets for reflection:

Information resources to be used as part of reflections

• Fact sheet 1: CA Pathways to Relevance: the importance of ethics, professional values and attitudes and enabling competencies
• Fact sheet 2: Understanding Ethics
• Fact sheet 3: Why SAICA requires all members and associates to reflect on Ethics?
• Fact sheet 4: How to reflect on Ethics (example reflection questions)

Personal Ethics:

Video resources

• Ethics and Regaining the Public’s Trust
• When personal and professional values conflict
• The link between organisational values and individual values
• Values conflicts – what they are and how to resolve them effectively
• Your values – how do they matter for work and your professional life?

Article resources

• Accounting ethics: Why character matters (by Schalk Engelbrecht Chief Ethics Officer (KPMG South Africa)
• Ethical conduct starts with personal values (Prof Kato Plant (UP)

Business Ethics:

Publications

• Ethical considerations relating to audit fee setting in the context of downward fee pressure
• Ethics and compliance handbook (the interaction between the ethics and compliance functions within organisations)

Video resources

• Auditors and the public interest: ethics and professional integrity
• Members in business and the public interest: ethics and professional integrity
• Making ethics practical
• Let’s talk about anti-intimidation in the Public Sector
• King IV resources
  • How does King IV address Information Tech Governance and Risk?
  • The legal relevance of King IV
  • King IV legislation, King IV and the implementation of good Corporate Governance
• What is a responsible corporate citizen?
• King IV: From box ticking to mindful application
• The King IV report on Tax
• Judge Mervyn King guest lecture – “Governance and Responsibility” (background of the King report origin)
• Leadership in a time of crises – TEI with SAICA:
• IoDSA webinar series 2020/2021 “BoardRoom Bytes@9”:
  • Understanding the social and ethics committee to guarantee its value (Prof Deon Rossouw and Mohamed Adam and Getty Simelane)
  • Enabler or victim – KPMG and state capture (Prof Wiseman Nkuhlu)
  • Governance in SME’s and Family Business (Tony Balshaw)
  • Employee wellness

• Where does the fault lie? Governance & Corporate collapses
• Insightful findings from the first Social and Ethics Committee trends survey

Professional Ethics:

Video resources

• May 2021 Code technical update
  • Slides and reflection journal accompanying the training
• Living the Code
• Exploring the Code of conduct
  • Installment 1: The five Fundamental principles
  • Installment 2: The conceptual framework – step 1 Identifying Threats
  • Installment 3: The conceptual framework – step 2 evaluating threats
  • Installment 4: The conceptual framework – step 3 addressing threats
  • Installment 5: Independence
  • Installment 6: conflicts of interest
  • Installment 7: Inducements, including gifts and hospitality
  • Installment 8: Responding to non-compliance with laws and regulations (part 1)
  • Installment 9: Responding to con-compliance with laws and regulations (part 2)
  • Installment 10: Pressure to breach the fundamental principles
  • Installment 11: The role and mindset expected of accountants – a focus on bias
  • The building blocks of the Code