Why is this Important?
The Responding to Non-compliance with Laws and Regulations (NOCLAR) provisions in the International Code of Ethics for Professional Accountants (including International Independence Standards) establish a first-of-its-kind global framework for how professional accountants should respond when they encounter potential or actual illegal acts by a client or employer.
By providing a clear and practical response process, the standard helps professional accountants act in the public interest — taking appropriate action, escalating matters within the organization or to relevant authorities when necessary, and reinforcing that “turning a blind eye” is not an option. In doing so, NOCLAR strengthens ethical conduct, accountability, and public trust in the profession.
The NOCLAR provisions apply to all professional accountants, with proportionate requirements for four categories: auditors, other professional accountants in public practice, professional accountants in business in senior roles, and other professional accountants in business.
The Latest on NOCLAR
Follow along here for the latest developments on the Responding to Non-Compliance with Laws and Regulations Project
Snapshots and Explainers
IESBA’s Snapshots provide short, non-technical overviews of IESBA projects. They explain purpose, direction, and current focus in clear and accessible terms, alongside more detailed technical materials.
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IESBA NOCLAR PIR project: What, How, and When
The PIRs project seeks to determine whether key ethics standards have achieved their intended purposes – namely, to promote consistent, high-quality ethical behavior and strengthen global confidence in the IESBA Code. Learn more about the project’s NOCLAR-related work.