Exposure drafts
Revisions to the Definitions of Listed Entity and Public Interest Entity in the SAICA Code
2023
Exposure drafts
Ethics Standards
Exposure Draft: Proposed Revisions to the Definitions of Listed Entity
29 January 2021
Exposure draft
Exposure Draft: Proposed Amendments to Subsection 115, Professional Behaviour: Signing Conventions for Reports or Certificates, of the IRBA Code of Professional Conduct for Registered Auditors (Revise
21 September 2020
Exposure draft
Proposed Revisions to the Non-Assurance Services Provisions of the Code
4 June 2020
Exposure draft
Proposed Revisions to the Fee-related Provisions of the Code
4 June 2020
Exposure draft
Proposed Revision to the Code Addressing the Objectivity of Engagement Quality Reviewers
16 March 2020
Exposure draft
Proposed Revisions to the Code to Promote the Role and Mindset Expected of Professional Accountants
31 October 2019
Exposure draft
Proposed Revisions to Part 4B of the Code to Reflect Terms and Concepts Used in ISAE 3000 (Revised)
26 June 2019
Exposure draft
IESBA Consultation Paper: Professional Skepticism – Meeting Public Expectations - IESBA deadline
15 August 2018
Exposure draft
IESBA Consultation Paper: Professional Skepticism – Meeting Public Expectations - Comments
1 August 2018
Exposure draft
IESBA Consultation Paper, Proposed Strategy and Work Plan, 2019-2023 - IESBA deadline
16 July 2018
Exposure draft
IESBA Consultation Paper, Proposed Strategy and Work Plan, 2019-2023 - Comments
2 July 2018
Exposure draft
ESBA Questionnaire on Fees Charged by Audit Firms - IESBA deadline
1 March 2018
Exposure draft
Proposed Revisions to the Code Pertaining to the Offering and Accepting of Inducements - IESBA deadline
8 December 2017
Exposure draft
Proposed application material relating to Professional Skepticism and professional judgment - IESBA deadline
25 July 2017
Exposure draft
IESBA Strategy Survey Questionnaire - IESBA deadline
18 July 2017
Exposure draft
Improving the Structure of the Code of Ethics for Professional Accountants - Phase 2 – IESBA deadline
25 May 2017
Exposure draft
Proposed Revisions to Clarify the Applicability of Provisions in Part C of the Extant Code to Professional Accountants in Public Practice - IESBA deadline
25 April 2017
Exposure draft
Proposed Revisions Pertaining to Safeguards in the Code - Phase 2 and Related Conforming - IESBA deadline
25 April 2017
Exposure draft
Proposed Revisions Pertaining to Safeguards in the Code - Phase 2 and Related Conforming Amendments
11 April 2017
Exposure draft
Limited Re-exposure of Proposed Changes to the Code Addressing the Long Association of Personnel with an Audit Client - Comments
9 May 2016
Exposure draft
Improving the Structure of the Code of Ethics for Professional Accountants Phase 1 - Comments
18 April 2016
Exposure draft
Proposed Revisions Pertaining to Safeguards in the Code Phase 1 - Comments
21 March 2016
Exposure draft
Responding to Non-Compliance with Laws and Regulations – Comments
4 September 2015
Exposure draft
Proposed Changes to Part C of the Code Addressing Presentation of Information and Pressure to Breach the Fundamental Principles - Comments
15 April 2015
Exposure draft
Improving the Structure of the Code of Ethics for Professional Accountants – Comments
4 February 2015
Exposure draft