Short Description

Creating awareness of the professional duties applicable to BA(SA)s and confirming their commitment to professionalism.

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What you will learn

By completing the Business Accountant Assessment (BAA) you will be able to:

• Understand the legislative frameworks and standards applicable to your business work environment
• Showcase your commitment to professionalism.
• Understand and apply the various rules of conduct applicable to accountants.
• You will be able to display your Business Accountant Assessment (BAA) certificate on social media.

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Description

As a Business Accountant (SA) you have an obligation to act with the necessary care, skill and diligence expected of an accounting professional.

As a CIBA Business Accountant (SA), you are expected to uphold the highest standards of care, skill, and diligence as a professional in the accounting field. This includes adhering to all relevant professional standards and regulatory frameworks that apply to your work.

As your professional body, CIBA is committed to ensuring our members demonstrate integrity and professionalism, meet the requirements of all professional standards, and comply fully with regulatory obligations.

This assessment is designed to guide you through the essential standards and legislative frameworks applicable to our profession. It is an important first step in affirming your readiness to meet these expectations

CIBA is your professional body and must provide annual reports to CIPC and SAQA on how we monitor your commitment to professional conduct.

The way we collect information for our report is through the Business Accountant Assessment (BAA).

Pass mark: 60%

Attempts: Unlimited

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Content

Declaration

• Declare that your CIBA membership is in good standing.
• Confirm your CPD hours are up to date.
• Commit to adhering to, and upholding the CIBA constitution, codes of ethics, and engagement standards.
• Declare that you understand the conditions under which this Business Accountant Assessment (BAA) is issued and commit to using it in an ethical manner.

Study Unit 1: Reporting Requirements

• CIBA Guide for Accounting Officers.

Study Unit 2: Code of Ethics and Quality Management

• Handbook of the Code of Ethics for Professional Accountants issued by the IESBA.
• CIBA powers as a controlling body to monitor and sanction compliance to standards of member conduct.

Study Unit 3: Engagements: International Standards

• Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements issued by the IAASB.

Study Unit 4: Non-Compliance with Laws & Regulations

• IESB Code of Ethics on non-compliance with laws and regulations, or NOCLAR.
• CIBA NOCLAR Declaration.
• CIPC Review Notice 30 of 2021 on Reporting of Reportable Irregularities

Study Unit 5: CPD Policy

• CIBA CPD policy.
• CIBA CPD guide

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Requirements

Applicants must have received initial approval for their designation application.
Applicants must have settled their designation fee.
Moderate level.

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Presenter

No presenters are provided as this is a self-study course.

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