SAICA By-Laws

Question 1

Punishable offences: Punishable conduct of member= Punishable conduct of Trainee accountant

Answer 1

1. CA Designation Act
2. Pays commission to someone who is not in public practice
3. Accepting commission without client consent
4. Improperly obtaining or attempting to obtain work
5. Soliciting, Advertising or canvassing in a manner not permitted by CPC
6. Unlawfully failing to account for any money or property received for or on behalf of a client
7. Not complying with any regulation, by-laws or CPC
8. Imposing restraint on trainee after contract
9. Receives money to cancel trainee contract of trainee accountant
10. Fails to resign when asked
11. Fails to pay monies to SAICA

Question 2

Punishable offences: Contravene Auditing Profession Act 26 of 2005 or regulations of IRBA

Answer 2

1. Gross negligence
2. Certifying or reporting on any accounts, statements or reports without taking steps to ensure correctness
3. Refusal to comply with by-laws
4. Breaching any rule or provision of by-laws
5. Bring the profession into disrepute
6. Fails to comply with order, requirement or request from SAICA