Noncompliance with laws and regulations (NOCLAR) can create significant ethical responsibilities for CPAs, whether they are serving clients or working within an employing organization. This course examines the AICPA Code of Professional Conduct interpretations addressing how members should respond when they encounter actual or suspected noncompliance with laws and regulations, commonly referred to as NOCLAR. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Learning Objectives
After attending this presentation, you will be able to...
- Identify the scope and key requirements of the AICPA NOCLAR ethics interpretations.
- Recall the auditor's requirements with respect to NOCLAR communication
- Recognize how Yellow Book addresses NOCLAR communications
Major Topics
The major topics that will be covered in this course include:
- Participants will review the scope of the interpretations
- The responsibilities of members in public practice and members in business
- Considerations involving confidentiality, communication, documentation, withdrawal, and further action in the public interest. Related requirements under SAS No. 147 and the 2024 Yellow Book, including how auditors must handle communications related to NOCLAR.
