CPD - Ethics Refresher - 22 September 2026

Presenter

Mariëtte Muller-Sprout

CA(SA), GTP(SA), CET, PCT

Mariette has more than 20 years experience in the accounting field. She served various private sector and public sector entities with the conversion of accounting frameworks; preparation of financial statements; review of financial statements; technical opinions on complicated accounting matters; and training.

View Presenter Profile here.

What you will walk away with

• A clear understanding of the foundational principles of professional ethics and their application to auditing.
• The ability to navigate the IRBA Code of Professional Conduct with confidence.
• The ability to apply the conceptual framework for ethics to real-world ethical dilemmas.
• The skills to identify threats to independence and objectivity and apply appropriate safeguards.
• An understanding of professional scepticism as an ethical practice.
• Awareness of recent revisions to the IRBA Code, including technology-related provisions.

What is covered

• The philosophy of ethics - Why ethics matters beyond the rules, the public interest, responsibility of auditors, ethical theories in brief, and moral courage under professional and commercial pressure
• The IRBA Code of Professional Conduct - Structure and scope, the five fundamental principles, professional competence and the CPD obligation, and the conceptual framework for identifying, evaluating, and addressing threats
• Independence — Independence in mind vs independence in appearance, common independence threats and safeguards, and PIE vs non-PIE independence requirements
• Technology and ethics — IRBA Code revisions related to technology and the ethical implications of AI and data analytics in audit
• Case studies and practical application — Ethical dilemma case studies, professional scepticism as an ethical practice, and Q&A

Important to note:

• The course is open for 12 months and will then close 
• Certificates will be issued on the date of successful completion of the assessment. The certificate will reflect the date of the training session.
• For the Altimax terms and conditions, please refer to our website.