The International Ethics Standards Board for Accountants (IESBA) has launched this stakeholder survey as part of its Post-Implementation Review (PIR) of the provisions of the Code addressing Responding to Non-Compliance with Laws and Regulations (NOCLAR).
The survey aims to assess whether the NOCLAR provisions 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 survey seeks information in the following areas:
- The approach to jurisdictional adoption of the NOCLAR provisions and related enforcement responsibilities.
- Benefits to applying the NOCLAR framework and any specific implementation challenges.
The survey is 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 ONE OF THE LINKS BELOW TO RESPOND TO THE SURVEY BY JULY 30:
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ONLINE SURVEY
To fill out the survey online, click here.
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WORD SURVEY
To fill out a Word version of the survey, click here.
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.
Thank you for participating in the survey!