Regulatory requirements for auditors should, to the maximum extent practicable, be embodied in the mandatory standards and pronouncements and self regulatory framework of the authorised accounting bodies. Recommendation 7.18.
Endeavours should be made through the appropriate educational channels to introduce and strengthen the teaching of ethical principles in primary and secondary schools. Recommendation 7.19.
The accounting bodies should require an adequate level of teaching of professional and business ethics as a pre requisite to granting course accreditation to tertiary institutions for graduates entering the induction programs of the accounting bodies. Recommendation 7.20.
