The Authority publishes on its website the International Code of Ethics for Professional Accountants in accordance with the 2023 edition

الهيئة تنشر على موقعها الإلكتروني الميثاق الدولي لسلوك وآداب المهنة للمحاسبين المهنيين وفقاً لنسخة عام 2023م

The Saudi Organization for Chartered and Professional Accountants (SOCPA) published on its website the 2023 edition of the International Code of Ethics for Professional Accountants, including International Independence Standards, as adopted in Saudi Arabia. The edition includes improvements to the translation and updates previously approved by SOCPA's Professional Conduct and Ethics Committee, covering: non-assurance services provided to an audit client; threats arising from fees and other compensation; quality management; the definition of the engagement team and group audits; the definition of public interest entities; and updates to the Code related to technology.

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