- Global stakeholders are invited to share practical experience on whether the NOCLAR® provisions in the IESBA Code, as well as the Restructured Code, work as intended in the public interest.
- Survey insights will inform IESBA’s assessment of whether any further actions are necessary regarding these standards.
- The Post-Implementation Reviews reflect a commitment within IESBA’s current 2024–2027 Strategy and Work Plan, as well as calls from stakeholders, to evaluate the real‑world effectiveness of major ethics standards.
The International Ethics Standards Board for Accountants (IESBA) today launched two stakeholder surveys as part of its Post-Implementation Reviews (PIRs) of the provisions of the Code addressing Responding to Non-Compliance with Laws and Regulations (NOCLAR), and the Restructured Code.
The surveys aim to assess whether the NOCLAR provisions and the Restructured Code are achieving their intended objectives by identifying benefits and implementation challenges, and to inform any actions the IESBA may need to take in response.
Among other matters, the surveys seek information in the following areas:
- The approach to jurisdictional adoption of the NOCLAR provisions and/or the 2018 or later edition of the Restructured Code, and related enforcement responsibilities.
- Benefits to applying the NOCLAR framework and any specific implementation challenges.
- Whether the Code’s 2018 restructuring has improved the clarity and usability of the Code, thereby leading to more consistent application and more effective enforcement of the Code.
“Understanding the real‑world impact of standards is as important as setting them. These surveys give stakeholders a vital opportunity to share their practical experience regarding the implementation of the standards,” said Gabriela Figueiredo Dias, Chair of the IESBA. “The PIRs will help the IESBA determine whether further action is needed to ensure that the standards are operating as intended, which is key to upholding the public interest.”
How to Participate in the Surveys
The surveys are open to all stakeholder groups, including individual professional accountants, firms, professional accountancy organizations, regulators, oversight bodies, standard setters, preparers, those charged with governance, investors, and other users of financial and nonfinancial information.
Click on the links below to respond to each survey:
- Survey on the Restructured Code (deadline: July 3, 2026)
- Survey on NOCLAR (deadline: July 30, 2026)
Building a Robust Evidence Base for Future Decisions
The public surveys are also complemented by targeted outreach to inform the PIRs, as well as supporting desktop research, to ensure a broad and well-rounded evidence base.
The PIR results will be analyzed to provide feedback to the IESBA, develop any recommended actions, and inform the IESBA’s future strategy and work plan.
About IESBA
The International Ethics Standards Board for Accountants (IESBA) is an independent global standard-setting board. The IESBA’s mission is to serve the public interest by setting high-quality, international ethics (including independence) standards as a cornerstone to ethical behavior in business and organizations, and to public trust in financial and non-financial information that is fundamental to the proper functioning and sustainability of organizations, financial markets and economies worldwide.
Along with the International Auditing and Assurance Standards Board (IAASB), the IESBA is part of the International Foundation for Ethics and Audit (IFEA). The Public Interest Oversight Board (PIOB) oversees IESBA and IAASB activities and the public interest responsiveness of the standards.
Contact Information:
Rui Peres Jorge
Director, Strategy and Communications
International Ethics Standards Board for Accountants (IESBA)
ruiperesjorge@ethicsboard.org | Direct: +351 966-301-383
Zsolt Bobis
Lead, Communications
International Ethics Standards Board for Accountants (IESBA)
zsoltbobis@ethicsboard.org