{"product_id":"cpd-ethics-refresher-22-september-2026","title":"CPD - Ethics Refresher - 22 September 2026","description":"\u003cp class=\"MsoNormal\"\u003e\u003cb\u003ePresenter\u003c\/b\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cb\u003eMariëtte Muller-Sprout\u003c\/b\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan style=\"mso-bidi-font-size: 10.0pt; line-height: 115%;\"\u003eCA(SA), GTP(SA), CET, PCT\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan style=\"mso-bidi-font-size: 10.0pt; line-height: 115%;\"\u003eMariette 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.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan style=\"mso-bidi-font-size: 10.0pt; line-height: 115%;\"\u003eView Presenter Profile \u003ca href=\"https:\/\/cdn.shopify.com\/s\/files\/1\/0762\/8462\/5115\/files\/CPD_-_Presenter_Profile_-_Mariette_Muller-Sprout.pdf?v=1758045119\" target=\"_blank\"\u003ehere\u003c\/a\u003e.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cb\u003eWhat you will walk away with\u003c\/b\u003e\u003c\/p\u003e\n\u003cul\u003e\n\u003cli\u003eA clear understanding of the foundational principles of professional ethics and their application to auditing.\u003c\/li\u003e\n\u003cli\u003eThe ability to navigate the IRBA Code of Professional Conduct with confidence.\u003c\/li\u003e\n\u003cli\u003eThe ability to apply the conceptual framework for ethics to real-world ethical dilemmas.\u003c\/li\u003e\n\u003cli\u003eThe skills to identify threats to independence and objectivity and apply appropriate safeguards.\u003c\/li\u003e\n\u003cli\u003eAn understanding of professional scepticism as an ethical practice.\u003c\/li\u003e\n\u003cli\u003eAwareness of recent revisions to the IRBA Code, including technology-related provisions.\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003e\u003cstrong\u003eWhat is covered\u003c\/strong\u003e\u003c\/p\u003e\n\u003cul\u003e\n\u003cli\u003eThe 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\u003c\/li\u003e\n\u003cli\u003eThe 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\u003c\/li\u003e\n\u003cli\u003eIndependence — Independence in mind vs independence in appearance, common independence threats and safeguards, and PIE vs non-PIE independence requirements\u003c\/li\u003e\n\u003cli\u003eTechnology and ethics — IRBA Code revisions related to technology and the ethical implications of AI and data analytics in audit\u003c\/li\u003e\n\u003cli\u003eCase studies and practical application — Ethical dilemma case studies, professional scepticism as an ethical practice, and Q\u0026amp;A\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cb\u003eImportant to note:\u003c\/b\u003e\u003c\/p\u003e\n\u003cul type=\"disc\" style=\"margin-top: 0cm;\"\u003e\n\u003cli style=\"mso-list: l0 level1 lfo2; tab-stops: list 36.0pt;\" class=\"MsoNormal\"\u003e\u003cb\u003eThe course is open for 12 months and will then close \u003c\/b\u003e\u003c\/li\u003e\n\u003cli style=\"mso-list: l0 level1 lfo2; tab-stops: list 36.0pt;\" class=\"MsoNormal\"\u003e\u003cb\u003eCertificates will be issued on the date of successful completion of the assessment. The certificate will reflect the date of the training session.\u003c\/b\u003e\u003c\/li\u003e\n\u003cli style=\"mso-list: l0 level1 lfo2; tab-stops: list 36.0pt;\" class=\"MsoNormal\"\u003e\u003cb\u003eFor the Altimax \u003ca href=\"https:\/\/cdn.shopify.com\/s\/files\/1\/0762\/8462\/5115\/files\/Terms_and_Conditions_-_Shopify_16_09_2025.pdf?v=1758036085\" target=\"_blank\"\u003eterms and conditions\u003c\/a\u003e, please refer to our \u003ca href=\"http:\/\/www.altimax.co.za\" target=\"_blank\"\u003ewebsite\u003c\/a\u003e.\u003c\/b\u003e\u003c\/li\u003e\n\u003c\/ul\u003e","brand":"Altimax","offers":[{"title":"Individual purchase","offer_id":48818612732123,"sku":"1","price":550.0,"currency_code":"ZAR","in_stock":true},{"title":"Group purchase","offer_id":48818612764891,"sku":"group","price":550.0,"currency_code":"ZAR","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0762\/8462\/5115\/files\/Ethics_fcca3cc9-b992-44ee-9705-d4c38192d7ca.jpg?v=1780234232","url":"https:\/\/shop.altimax.co.za\/products\/cpd-ethics-refresher-22-september-2026","provider":"Altimax","version":"1.0","type":"link"}