IESBA's NOCLAR PROVISIONS

Responding to Non-compliance with Laws and Regulations is an international ethics standard for auditors and other professional accountants. It sets out a first-of-its-kind framework to guide professional accountants in what actions to take in the public interest when they become aware of a potential illegal act, known as non-compliance with laws and regulations, or NOCLAR, committed by a client or employer. Learn more about the NOCLAR Standard below.

Asher Noor, FCA, is an author, speaker and an internationally recognized family enterprise advisor and wealth manager. He is a member of the CA Women’s Committee of ICAP and in the past served as the chair of the overseas chapters of ICAP in the Kingdom of Saudi Arabia and Australia/New Zealand. He is a recipient of the Middle East CFO of the year award in 2014, ICAEW Middle East award for advancing the profession in business in 2017 and the ICAP’s professional excellence award in 2023.

PIOB Chair – Since 2025

Tshegofatso (Tshego) Modise is the Chair Trustee of the International Foundation for Ethics and Audit. She was nominated by the Public Interest Oversight Board, for which she is Chair.

She is also the Executive Head of Governance, Risk and Compliance at Debswana Diamond Company, a position she has held since August 2023. She is also a board member and Chair of the Finance, Risk, Audit Committee for the Non-Bank Financial Institutions Regulatory Authority in Botswana (NBFIRA).

Tshego brings leadership experience in governance, risk, assurance, and finance across the mining, regulatory, and professional accountancy sectors. Prior to her current role, she was Head of Risk and Assurance for De Beers Group and in the earlier years, as Head of Internal Audit at Debswana Diamond Company.

Beyond her executive roles, Tshego has served as an independent director and board member for a wide range of non-governmental and professional accountancy organizations in Botswana and across Africa. She has played a key role in advancing the accountancy profession, including leading the implementation of the Botswana Accountants Act of 2010 for the Botswana Institute of Chartered Accountants (BICA).

Her governance leadership extends internationally: she previously represented Botswana as ACCA President and Chairman (2007–2009) at the international assembly. She also chaired the BICA Public Accounts Committee, where she helped design the roadmap for transitioning the country’s financial systems from cash to accrual accounting.

From 2010 to 2018, Tshego was a board member of BICA, including two years as Vice President and three years as President and chaired key committees including Public Accounts, Education and Professional Training, which was charged with the Twinning Project with the Institute of Chartered Accountants in England and Wales for the establishment of the local institute qualification.

 She was also co-opted as a board member of the Pan African Congress of Accountants (2018–2019).

Sinéad Donovan was appointed Chair of the IFAC International Panel on Accountancy Education, effective January 1, 2026. Ms. Donovan is a Fellow Chartered Accountant and served as a partner in Grant Thornton Ireland from 2005 and as Chairperson of the firm from 2021 until January 2025 following the successful amalgamation with Grant Thornton US.

Ms. Donovan was the engagement partner to some of the largest clients acting as auditor but also specializing in servicing multinationals ensuring a centralized offering for their global reporting and compliance needs.

She served as President of Chartered Accountants Ireland (CAI) 2023-2024 and successfully negotiated and secured a member vote for the historic amalgamation of CAI and CPA Ireland, making CAI the largest professional body in Ireland. Ms. Donovan served on the Council of CAI until May 2025.

Currently, Ms. Donovan sits on a number of boards as a non-executive director and chairs the audit and risk committee for the global organization Girls Not Brides. She also acts as strategic advisor to scaling and fast growth companies in the professional advisory and technology sector. 

Jac is the Head of the School of Business and Professor of Accounting at Charles Sturt University. Previously she was Deputy Dean and Head of the Department of Accounting and Finance at UWA. Jac is the current Vice President-Education at the International Association for Accounting Education and Research (IAAER). She is a past Australian President of the Accounting and Finance Association of Australia and New Zealand (AFAANZ), past Chair of the Chairs in Accounting and Finance (CAFF) and has served on the International Accounting Education Standards Board Consultative Advisory Group (IAESB CAG)

Ms. Kotwal is the Chairperson of ICAP’s Digital Assurance and Accounting Board, as well as ICAP’s AML Board. She actively participates with global accounting bodies in CAPA, CAW and SAFA.

She is double qualified as a Fellow Chartered Accountant & Fellow Corporate Secretary. She is the Certified Director and Chairperson of the ICAP Audit Committee. She is the founder of a management consultancy, Aasman International, and has served as its Chief Executive since 2010.

The Lebanese Association of Certified Public Accountants' (LACPA) 22^nd International Congress: “Financial Inclusion for a Sustainable Economy” will take place in Beirut from 30 September to 2 October 2025. The three-day program convenes global and regional leaders to explore inclusion, digital transformation, sustainability reporting, public-sector reforms, and assurance. The participation fee is USD 250.

Keynote Speakers include: