Home
/
Resources
/
Ethics
/
Technical resources
/
Ethics guidance

Ethics guidance


The following guidance has been issued:

Non-Compliance with Laws and Regulations (NOCLAR)

SAICA would like to inform members of the release of the NOCLAR standard by IESBA with an implementation date of 15 July 2017.

  • GenAI AND PROFESSIONAL ETHICS

SAICA Generative AI professional ethical responsibilities guidance

Generative artificial intelligence (GenAI) developments are moving at a super-fast pace, together with the complexities and uncertainties it presents. The use and adoption of GenAI tools is growing at significant rates as individuals and organisations look to improve productivity and derive value that GenAI promises to offer.

The accountancy profession has not been left behind, with members and associates increasingly using GenAI, including relying on its output for some of their tasks. SAICA encourages the responsible and ethical adoption of GenAI, and is publishing this guidance document to assist members navigating the world of GenAI. The guidance document discusses GenAI and its complexities in the context professional ethical responsibilities (in terms of the SAICA Code of Professional Conduct).

The guidance will support members as they explore and embark on their own GenAI journey.

Download PDF