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…
NOCLAR Task Force Named
SHARE: A new task force has been formed to align the efforts of the AICPA/NASBA Uniform Accountancy Act Committee and the AICPA Professional Ethics Executive Committee as they work to understand how best to address clients’ noncompliance with laws and regulations (NOCLAR). The members are: Coalter Baker -Co-Chair, Robert Denham -Co-Chair, Carlos Barrera, Anna Durst,…