Ethics for Accountants and Auditors

The book covers the curriculum on applied ethics as outlined in the SA Institute of Chartered Accountants (SAICA) education requirements for the Qualifying Examination (revised in 2005). The book is therefore aimed at B Comm (Accounting) students who will be examined in the CA board exam on the practice of ethics in addition to being a concise guide to the legal and ethical rules for accountants. The book is written by accountants, auditors, and philosophers for accountants and auditors and as such offers high-level coverage of basic philosophies on ethics as well as 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; continual reference is then made throughout the rest of each chapter to the short opening case study. The new edition is updated with new, vibrant case studies.