Reviewing the IFAC Ethics requirements as applicable to our members: SAIPA is a full voting member of the International Federation of Accountants (IFAC). This requires SAIPA to comply with international standards of ethics and conduct. The Institute has implemented strict Investigation and Disciplinary Procedures that are in compliance with IFAC requirements which govern and control all members and which are aligned with our Constitution, Code of Ethics and By-laws. This is in accordance with current international standards laid down by the IFAC of which the Institute has been a member since 1992; As a member of IFAC, SAIPA requires all its members to adhere to its Code of Ethics. The aim of the Code of Ethics is to raise the level of professionalism and the quality of service rendered to the public, to enhance the credibility of the accountancy profession, and to increase the confidence of the public in the profession. The SAIPA Investigations and Disciplinary Committees enforce compliance to the Code.