As part of the efforts of Saudi Organization for Chartered and Professional Accountants to support the implementation of the International Code of conduct and ethics of the international profession in the Kingdom of Saudi Arabia, SOCPA represented by the Professional Conduct and Ethics Committee has approved the updates of the 2021 version of the Code, and made a number of improvements on the document approving the Code for application in the Kingdom.
The updated version included a number of improvements to the translation of the Code, in which the name of the International Code of Conduct and Ethics was changed to the International Code of Ethics, as well as the introduction of two amendments:
1. Amendments to advance the role assigned to accountants and the way of thinking expected from them.
2. Amendments to Part 4B of the Code to reflect the terms and concepts used in the International Standard on Assurance Engagements (3000).
You can view the updated version of the International Code of Ethics, and the document of Endorsement of the Code of Ethics, by clicking here.