Guidance & Support Tools
Published: Feb 10, 2017
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.Professional Accountants in Public Practice (PDF | 398K)Professional Accountants in Business (PDF | 346K)
Copyright © 2017 The International Federation of Accountants (IFAC). All rights reserved.
You must be signed in to the IFAC website in order to submit a comment. If you do not have an account, please register below. IFAC respects your privacy and will not send you unsolicited email or spam. You can subscribe to IFAC publications, change your subscription preferences, or manage your user profile at any time.