The SAICA Code of Professional Conduct (CPC) addresses the fundamental principles any CA(SA) should adhere to. There are however many different roles a CA(SA) can perform in the work place and therefore there are many different situations a CA(SA) could be faced with that could affect compliance with these fundamental principles. The CPC splits the roles that a CA(SA) can perform into CA(SA)’s in business and CA(SA)’s in public practice and then provides examples of the kinds of situations either of these CA(SA) roles could find themselves in.

SAICA Code of Professional Conduct, has 4 parts:

• Part 1: Applicable to all Chartered Accountants CA(SA)’s (both IN public practice and IN business)
• Part 2: Applicable to Chartered Accountants IN business
• Part 3: Applicable to Chartered Accountants IN public practice
• Part 4A: Applicable to Chartered Accountants IN public practice when performing an audit or review engagement
• Part 4B: Applicable to Chartered Accountants IN public practice when performing assurance engagements that are not audit or review engagement

Below is a video that addresses the content of each of these Parts in the SAICA Code of Professional Conduct: