Overview    

Non-Compliance with Laws and Regulations (NOCLAR) places significant ethical, legal and professional responsibilities on accountants, regardless of whether they are in public practice or employed in business. Failure to respond appropriately can expose practitioners to disciplinary action, legal liability and reputational damage. 

This practical and technically grounded webinar unpacks the NOCLAR requirements contained in the Code of Professional Ethics and provides professional accountants with a clear framework for identifying, evaluating, escalating and responding to actual or suspected non-compliance while carefully balancing confidentiality, public interest and professional judgement. 

Join Caryn Maitland CA(SA) on 16 March 2026 from 10h00 to 12h00 for a practical, scenario-based session designed to help accountants confidently navigate NOCLAR obligations in real-world situations. 

Learning objectives   

Attending this webinar will equip you with the following skills:  

• Understand the NOCLAR requirements in the Code of Professional Ethics, including their purpose, scope and application. 

• Identify situations that constitute actual or suspected NOCLAR, across different areas of law and regulation. 

• Apply the required professional response framework, including escalation, communication, documentation and potential disclosure. 

• Distinguish between the responsibilities of accountants in public practice and those in business. 

• Reduce ethical, legal and disciplinary risk by responding to NOCLAR in a compliant, defensible and professionally sound manner. 

Content   

The webinar will cover the following topics:  

• List all the topics and subtopics using technical terms 

• Introduction to NOCLAR 

  • Definition of Non-Compliance with Laws and Regulations 

  • Purpose and public interest rationale of NOCLAR 

  • Evolution of NOCLAR in the IESBA Code of Ethics 

• Ethical and Professional Framework 

  • IESBA Code of Professional Ethics: 

  • Section 225 – NOCLAR for professional accountants in public practice 

  • Section 360 – NOCLAR for professional accountants in business  

• Fundamental principles: 

  • Integrity 

  • Objectivity 

  • Professional competence and due care 

  • Confidentiality 

  • Professional behaviour 

• Scope of Laws and Regulations Covered by NOCLAR 

  • Financial reporting laws and regulations 

  • Taxation laws 

  • Anti-money laundering and counter-terrorism financing legislation (e.g. FICA) 

  • Anti-corruption and fraud legislation (e.g. PRECCA) 

  • Environmental, labour, health, and safety legislation 

  • Companies Act and related regulatory requirements 

• Identifying and Evaluating NOCLAR 

  • Actual vs suspected NOCLAR 

  • Indicators and red flags 

  • Understanding the matter and circumstances 

  • Materiality and pervasiveness considerations 

  • Distinguishing NOCLAR from errors or judgement differences 

• Responding to NOCLAR 

  • Required response framework under the Code 

  • Communication with management and those charged with governance 

  • Escalation within the organisation or firm 

  • Documentation requirements 

  • When and how to seek legal advice 

• Confidentiality and Disclosure 

  • Confidentiality obligations under the Code 

  • Circumstances where disclosure may be permitted or required 

  • Disclosure to appropriate authorities 

  • Whistleblowing considerations 

  • Legal protection and risks 

• NOCLAR in Practice – Role-Specific Considerations 

  • Accountants in public practice (including auditors, independent reviewers, consultants) 

  • Accountants in business (financial managers, directors, CFOs) 

  • Interaction with audit standards (e.g. ISA 250, ISA 240) 

  • Relationship with ISQM and firm governance 

• Practical Case Studies and Scenarios 

  • Tax non-compliance 

  • Fraud and corruption indicators 

  • Regulatory breaches 

  • Management override and ethical pressure 

  • Documentation and defensibility of professional judgement 

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.  

• Audit managers.  

• Trainee accountants.

Price  

• R 450.00 - Online admission - Individual.  

• Group Price 1 - From R337 per person (up to 5 users)   

• Group Price 2 - From R260 per person (up to 10 users)   

• Group Price 3 - From R224 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 the Accounting Academy, we recognize 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 prioritize 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 corporate@accountingacademy.co.za or call 010 593 0466. Together, let's design a training program that elevates your team's capabilities and aligns with your organizational 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: ticket@accountingacademy.co.za