Non-Compliance with Laws and Regulations (NOCLAR) Post-Implementation Reviews (PIRs)

The objectives are to:

(a)          Determine whether the NOCLAR provisions have achieved their intended purpose by identifying:

              (i)          Benefits from applying the provisions; and

              (i)          Any practical challenges or questions regarding their implementation, including whether they are being consistently understood and applied; and

(b)          Determine what actions, if any, are needed by the IESBA to address identified matters.

IESBA Staff

Kam Leung

Laura Leal

Board Advisors

Saadiya Adam

Rania Uwaydah

Sung-Nam Kim

IESBA MARCH 2026 MEETING HIGHLIGHTS

The IESBA considered and approved the stakeholder surveys for the PIRs of the provisions of the Code addressing Responding to Non-Compliance with Laws and Regulations (NOCLAR), and the Restructured Code.

Both surveys will be released for public input in early April 2026. The IESBA will consider analyses of responses received for the Restructured Code PIR and the NOCLAR PIR at its September and December 2026 meetings, respectively.