Tag Archives: NOCLAR
Considering Public Interest and Confidentiality
SHARE: State Board Report July 2017 How CPAs should respond to their client’s non-compliance with laws and regulations (NOCLAR) has come under consideration with the AICPA’s Professional Ethics Executive Committee’s (PEEC) release of its proposed interpretation and NASBA’s May 9, 2017 comment letter on that proposal. While the International Ethics Standards Board for Accountants (IESBA)…
How to Handle NOCLAR Debated
SHARE: State Board Report June 2017 On July 15 the International Ethics Standards Board for Accountants’ new standard on how to respond to a client’s non-compliance with laws and regulations (NOCLAR) will go into effect in those countries that have adopted IESBA’s code. Since 2012, the AICPA/NASBA Uniform Accountancy Act Committee has tabled its discussion…