Course Details

Independence is one of the major topics of the Code of Conduct for Professional Accountants and requires several sessions to achieve full coverage.


We have been through quite a number of the many provisions, but there are still a number of them left.


In this session we deal with the remainder of the provisions on fees.


We cover the following sections in detail as provided for in the latest version of the 2024 Code published by the IESBA. 


The remainder of the fees section and then followed by: 

  • Compensation and evaluation policies
  • Gifts and hospitality
  • Financial interests
  • Financial interests – other circumstances
  • Loans and guarantees
  • Business relationships
  • Family and personal relationships

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CPD Course Speaker

Consultus Professional Services

Ulrich Schackermann

Ulrich is a professional accountant with more than 30 years’ experience in the profession and holds additional qualifications in professional ethics.

Since 2005 he has provided support for professional accountants and firms in the field of professional ethics. His experience as a partner in a large international firm provided him with in depth experience in serving clients and the public.

He is a member of the Appeals Panel of CAI. He was a member of the Ethics Committee of the South African Institute of Chartered Accountants (SAICA) and the South African Auditing regulator (IRBA). He was a member of the disciplinary and investigation committees of SAICA and IRBA