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Small and Medium Practices (SMP) Committee Response to the Exposure Draft: Proposed Amendments to the IAASB’s International Standards – Responding to Non-Compliance or Suspected Non-Compliance with Laws and Regulations The IFAC SMP Committee is pleased to respond to the IAASB Exposure Draft: Proposed Amendments to the IAASB’s International Standards—Responding to Non-Compliance or Suspected Non-Compliance with Laws and Regulations. The Committee supports the IAASB and IESBA working together to consider amendments to International Standards in response to the IESBA project on NOCLAR. Oct 21, 2015 IFAC English