IRBA NEWSLETTER ISSUE 47

Issue 47 | July - September 2019 8 ETHICS cont. as an interactive table of contents, pop-ups with definitions and descriptions of terms as well as hyperlinks highlighting cross- references within the IESBA Code. This initiative highlights the IESBA Code’s “building blocks” architecture and scalability. Registered auditors may find the eCode helpful as the IRBA Code is based on Parts 1, 3, 4A and 4B of the IESBA Code. However, registered auditors should exercise caution when using the eCode as it does not include South African adaptations and amendments to the IESBA Code which appear underlined and in italics in the IRBA Code. The eCode is available free-of-charge at www.IESBAeCode.org . IESBA Projects in Progress • Non-assurance services; • Fees; • Technology; and • Alignment of Part 4B of the Code and ISAE 3000 (Revised). More information on these projects is available on the IESBA website . Should you have any further queries, please send an email to standards@irba.co.za . Imran Vanker Director Standards Telephone: (087) 940-8838 Fax: (086) 575-6535 E-mail: standards@irba.co.za