Tag Archives: Coalter Baker
NOCLAR Exposure Drafts in February
SHARE: On January 14, 2021, the latest round in the profession’s ongoing attempt to deal with NOCLAR (non-compliance with laws and regulations) began, with the AICPA’s Auditing Standards Board’s (ASB) vote to expose for public comment a proposed Statement on Auditing Standards (SAS) on “Communication with Predecessor Auditor Regarding Fraud and Noncompliance with Laws and…