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Responding to Non-Compliance with Laws and Regulations

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.



Final Pronouncement

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.