Overview 

Accountants have a professional duty to respond to non-compliance with laws and regulations (NOCLAR); an obligation that is not only ethical but in most cases, a legal requirement. 

This webinar marks the first in a four-part ethics series presented by Caryn Maitland CA(SA). In this opening session, Caryn will explore the intersection between ethical responsibilities and statutory obligations, with a focus on how to confidently address suspected NOCLAR and Reportable Irregularities (RIs). 

Join Caryn Maitland CA(SA) on 26 August 2025 from 10h00 to 11h00 for an engaging and practical session exploring the critical distinction between your ethical and legal duties. Discover the reporting mechanisms available to you and access practical tools to handle high-risk scenarios with professionalism and integrity. 

Learning objectives 

Attending this webinar will equip you with the following skills:  

• Interpret Section 260 of the IFAC Code and apply the ethical framework when encountering suspected or actual NOCLAR. 

• Distinguish between NOCLAR and Reportable Irregularities (RIs) under the Auditing Profession Act and understand when each is triggered. 

• Evaluate when and how to escalate issues from internal channels to regulators or oversight bodies, including the IRBA. 

• Understand the interplay between client confidentiality and the duty to report, including guidance under the Protected Disclosures Act. 

• Apply practical strategies for documentation, managing whistleblower risks, and communicating with governance bodies. 

Content 

The webinar will cover the following topics:   

• NOCLAR Framework (IFAC Code of Ethics – Section 260) 

  • Definition and scope of NOCL 

  • Professional accountant’s response framework 

  • Thresholds for disclosure 

  • Documentation and professional judgement 

•  Reportable Irregularities (Auditing Profession Act, s45 and Regulation 29 Companies Act) 

  • Definition and reporting process 

  • Timing: Initial notification and 30-day report 

  • IRBA responsibilities and auditor obligations/CUPC Responsibilites and independent reviewers 

  • Relationship to audit and other assurance engagements 

•  Legal Protections and Confidentiality 

  • Protected Disclosures Act and whistleblower safeguards 

  • Client confidentiality under the Code of Ethics 

  • Exceptions permitting or requiring disclosure 

•  Governance and Escalation 

  • Role of “those charged with governance” 

  • Communication protocols and tone at the top 

  • Escalation to regulators and professional bodies 

•  Practical Guidance 

  • Documentation best practices 

  • Managing conflict and resistance 

  • Ethical culture and firm-level readiness 

Obtaining your CPD certificate 

This training is compliant with the International Education Standard (IES7) issued by the International Federation of Accountants and recognised for CPD by relevant professional bodies including ACCA, CIMA, IAC, IIA, SAICA and SAIPA. 

All attendees are issued with a CPD certificate available in an online profile.   

About the presenter 

Caryn Maitland CA(SA)  

Caryn Maitland is a Chartered Accountant (SA). She has been a member of IRBA as a registered auditor and accountant since 2002 and is also a registered member of SAICA.  

Caryn has lectured Auditing and Accounting at various institutions and has conducted independent workshops and seminars for professional accountants since 2006 on various topics. She has presented on the national tour for the annual Legislation Update with ProBeta Training (Pty) Ltd in 2014 and 2015, as well as on the FASSET national tour for the Tax Administration Act in 2014.  Caryn is also involved with the annual SAICA SMP Technical tour. 

Who should attend? 

The following persons will benefit from attending this webinar: 

• Practising accountants including: CA(SA), Professional Accountant (SA), AGA(SA), FCCA, BAP(SA), BA(SA) and ACCA. 

• Registered auditors. 

• Independent reviewers. 

• Trainee accountants. 

Price 

• R 265.00 - Online admission - Individual.  

• Group Price 1 - From R184 per person (up to 5 users)  

• Group Price 2 - From R121 per person (up to 10 users)  

• Group Price 3 - From R109 per person (over 11 users)  

Steps to register for the event:  

If you already have a profile, login and register for the webinar. 

If you don’t have a profile, create a free profile then login and register for the webinar. 

Click here to create a free profile (There is no charge to create a profile and gain access to our free Monthly Practice Management Series). 

Click here to find out about the Technical Resource Centre & CPD Subscription options. 

Additional material 

By attending this webinar you will be provided with: 

• A summarised slide presentation. 

• Reference documents and/or course material where available. 

• You can ask questions during the webinar and you will also have access to the presenter after the webinar. 

Corporate training solutions 

At SA Accounting Academy, we recognise the evolving needs of businesses in today's dynamic environment. Beyond our standard webinar offerings, we provide tailored corporate training solutions designed to empower your team with the latest in accounting and professional skills. Whether you're looking for online sessions or face-to-face training, our programs are crafted to ensure a comprehensive and engaging learning experience.  

Drawing inspiration from modern training methodologies, our corporate solutions are interactive, adaptable, and focused on real-world applications. We prioritise hands-on learning, ensuring your team can immediately apply their newfound knowledge in practical scenarios.  

Interested in a bespoke corporate training experience? Reach out to us at [email protected] or call 010 593 0466. Together, let's design a training program that elevates your team's capabilities and aligns with your organisational goals.  

Contact us   

Have any questions or need any assistance? Contact us today!   

• Online chat through our website.   

• WhatsApp: Start chatting (+27635026114)   

• Phone: 010 593 0466   

• E-mail: [email protected]