IESBA's NOCLAR Provisions
Responding to Non-compliance with Laws and Regulations is an international ethics standard for auditors and other professional accountants. It sets out a first-of-its-kind framework to guide professional accountants in what actions to take in the public interest when they become aware of a potential illegal act, known as non-compliance with laws and regulations, or NOCLAR, committed by a client or employer.
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Final Pronouncement
Responding to Non-compliance with Laws and Regulations
The standard is the result of an extensive six-year consultative process, including two Exposure Drafts, three global roundtables and extensive outreach to global stakeholders.
The standard came into effect on July 15, 2017.
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October 2025 Update
Fighting Financial Crime: What ICAI Members Can Do and How the NOCLAR Standard Can Make a Difference
IESBA Chair Gabriela Figuieredo Dias opinion piece in the Institute of Chartered Accountants of India's The Chartered Accountant journal
What is NOCLAR?
Former IESBA Chair Stavros Thomadakis explains
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NOCLAR In Focus: Articles and items that further contextualize NOCLAR
Global Ethics, Sustainable Trust in the Accounting Profession - ICAI's The Chartered Accountant, July 2018 Indian Stakeholders are Well-Aligned with Our Emerging Priorities, Says IESBA Chairman - ICAI's The Chartered Accountant, March 2018 The Challenges of NOCLAR - Revista Transparencia, an IBRACON Publication
IESBA Chairman & Member Q&As
What Accountants Need to Know about NOCLAR: Q&A with IESBA Deputy Chair Richard Fleck
An Overview of NOCLAR: Q&A with IESBA Chairman Dr. Stavros Thomadakis
What SMPs Need to Know about NOCLAR: Q&A with IESBA Member Brian Caswell
IESBA Consultative Advisory Group Q&As
How IESBA's NOCLAR Standard Can Enhance Corporate Governance: Q&A with Anne Molyneux, ICGN
Value of NOCLAR Standard to Accountants & Society: Q&A with IESBA CAG Chair Kristian Koktvedgaard
Importance of NOCLAR Obligations in Preventing & Detecting Bribery: Q&A with Lucy Elliott, OECD
