IESBA Staff Questions and Answers—Responding to Non-Compliance with Laws & Regulations
The staff-prepared Q&As support the adoption and implementation of the IESBA’s NOCLAR pronouncement, which will come into effect July 15, 2017.
The Q&As for professional accountants in public practice (PAIPPs) cover issues related to applicability, audits of financial statments, and professional services other than financial statement audits, among others.
The Q&As for professional accountants in business (PAIBs) cover issues related to scope, PAIB responsibilities (for senior vs. other PAIBs), organizational culture, and NOCLAR disclosure, among others.
Additional IESBA Staff Q&A material might be made available in the future subject to feedback on implementation of the NOCLAR provisions.
See also the IESBA's NOCLAR web page for access to the pronouncement and support materials including videos, fact sheet, and more.