Ethics

SAICA Training Office Accreditation Criterion C9 requires training offices to encourage the development and display of ethical behaviour by:

• Creating a culture of ethics:
  1. Encouraging discussion of ethical issues and consideration of ethics in all engagements and interactions;
  2. Implementing structures and procedures for all staff including trainees to communicate ethical concerns without fear of victimisation; and
  3. Taking steps to discipline individuals who display unethical behaviour.
• Developing trainees’ ethical reasoning process through:
  1. deliberate discussions on ethics and/or ethics training on a regular basis over the course of the training contract;
  2. followed by individual reflection to:
     1. identify development needs; and
     2. commit to activities to meet the development need(s) identified and apply what was learnt in practice.

The following resources are provided to support training offices in meeting these requirements. You are also welcome to make use of the other SAICA Ethics resources.