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GRADE 10 - Ethics

GRADE 11 - Ethics

GRADE 10 - Ethics (Introduction)

  • Understanding the role of professional bodies, e.g. South African Institute of Chartered accountants (SAICA) and South African Institute of Professional Accountants (SAIPA)
  • Discussion of disciplinary and punitive measures that are applied for non-compliance with the Code of Professional Conduct
  • Understanding the policies governing ethical behaviour in the financial environment, viz. King Code III
  • Understanding the legislation governing companies:
    • Basic principles in Companies Act, i.e. directors’ performance evaluation, remuneration policies, dispute resolution, business rescue, conflict of interests, responsibilities of directors

This topic should be consolidated, having been integrated with other topics

Identification and analysis of ethical behaviour applicable to financial environments with reference to accountability, transparency and sustainability

This topic should be integrated with other topics using appropriate scenarios.

Explanation of the code of ethics applicable to all parties in the financial environment:

  • code of ethics
  • basic principles of ethics (leadership, discipline, transparency, accountability, fairness, sustainability, responsible management)

Ethics should be integrated with other topics

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