Non-compliance with Laws and Regulations (NOCLAR)

NOCLAR introduces a framework for registered auditors to act in the public interest against non-compliance with laws and regulations. It introduces a proportional approach that recognises the different capacities and spheres of influence, and the different levels of public expectations, for the different types of professional services offered, and that scales the responsibilities accordingly.

Title Date Issued Effective Date Download Documents
Final Amendments relating to Non-Compliance with Laws and Regulations 1 December 2016 15 July 2017 PDF (449KB)
Board Notice 32 of 2016  
PDF (199KB)
Communique: Final Amendments to the IRBA Code of Professional Conduct for Registered Auditors Responding to Non-Compliance with Laws and Regulations     Word (26KB)

IRBA Frequently Asked Questions on Non-Compliance with Laws and Regulations (NOCLAR)

Communique: IRBA Frequently Asked Questions on NOCLAR


PDF (456KB)

Word (19KB)

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