Programme Objective

This course is aimed at creating a basic framework for accountants and auditors to resolve potential and actual ethical conflicts in work.

Programme Outline

• The underlying principles
  • Understanding Intergrity & Objectivity
  • The need for Professional Competence and Due Care
  • Confidentiality and Professional Behavior  

• The practical considerations
  • Marketing Professional Services
  • The Appointment
  • Second Opinions
  • Fees and Other Remuneration
  • Gifts and Hospitality
  • Custody of Client Assets  

• The need for objectivity
  • Audit and Review Engagements
  • Other Assurance Engagements
  • Preparation and Reporting of Information
  • Acting with Sufficient Expertise  

• (Actual and potential) Conflicts of Interest
  • Financial Interests
  • Inducements

Training Methodology

Lecture style, with Exercises/Case Studies

Closing Date for Registration

1 week before programme or until full enrolment

Intended For

An Intermediate-to-advanced level program for senior accountants/auditors and compliance officers who wish to have a better understanding of ethics in specific circumstances and how they can mitigate potential ethical breaches in their organizations.

Programme Facilitator(s)