SAICA student handbooks 2019/2020. Volume 2A. Volume 2A(1) Volume 2A(2) Volume 2B. Details. Covered in plastic. Flags (Easily removable) All highlighting done in erasable highlighters. Id Subtitle 1112166116. View More. Jordan Nuns. Selling for 3+ years Active Ads 1. Seller Stats. 18 Total Ads. 4 Section 13.3.5 of Exposure Draft 369: Draft SAICA Companies Act Guide 5 Section 13.3.6 of Exposure Draft 369: Draft SAICA Companies Act Guide 6 Practitioner refers to a Registered Auditor applicable in the case of a statutory audit as well as an independent reviewer appointed in accordance with Regulation 29 of the Companies Regulations, 2011. In the preamble to its Code, SAICA states that it is consistent in all material respects with the Code of Ethics for Professional Accountants issued by the International Federation of Accountants (the IFAC Code). The PAAB considered doing the same, because traditionally the PAAB Code has been fairly similar to the SAICA Code.