Description
This is a concise guide to the legal and ethical rules for accountants. It is written to fulfil curriculum requirements for B Comm (Accounting) students now required by the SA Institute of Chartered Accountants to be examined in the CA board exam on the practice of ethics. The practice of ethics within the accounting profession has until now been handled in a piecemeal fashion by various Departments of Accounting at universities for students intending to write the CA board exam. Some, for example, UJ, have been proactive and already offer a specific course in ethics to students of Accounting.

In February 2004, the education committee of SAICA indicated that all syllabi should include a portion on ethics from 2006. All students writing the board exam from 2008 will be examined on related concepts. There is, therefore, a great need for a book which meets syllabus requirements across the country, and for the introduction of specific course components dealing with ethics in accounting , for 2006. Other auditing books refer in general terms to ethical issues, but are designed to convey auditing practice rather than ethical practice in business. This book therefore fulfils a great need.

Key features

• continual reference is then made throughout out the rest of each chapter to the short opening case study
• Two chapters containing case studies exclusively with questions to guide discussion of each case study (chapters 10 and 14)
• A learning journal addendum
• A glossary of important terms
• Set of PowerPoint Slides for lecturers
• Written by accountants, auditors, and philosophers for accountants and auditors
• First book written to meet new SAICA requirements related to examination on concepts of ethics and application to the accounting profession
• High-level coverage of basic philosophies on ethics
• More in-depth coverage of related legislation/codes of conduct within the accounting profession
• Many chapters begin with a short case study (set in the South African context) to introduce the principles to be discussed in the rest of the chapter

Contents