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IESBA: Post-implementation Review of NOCLAR Standard and the Restructured Code
- 08 May 2026
- Legal and Compliance
- South African Accounting Academy
The surveys aim to assess whether the NOCLAR provisions and the Restructured Code are achieving their intended objectives by identifying benefits and implementation challenges, and to inform any actions the IESBA may need to take in response.
Among other matters, the surveys seek information in the following areas:
- The approach to jurisdictional adoption of the NOCLAR provisions and/or the 2018 or later edition of the Restructured Code, and related enforcement responsibilities.
- Benefits to applying the NOCLAR framework and any specific implementation challenges.
- Whether the Code’s 2018 restructuring has improved the clarity and usability of the Code, thereby leading to more consistent application and more effective enforcement of the Code.
The surveys are open to all stakeholder groups, including individual professional accountants, firms, professional accountancy organisations, regulators, oversight bodies, standard setters, preparers, those charged with governance, investors, and other users of financial and nonfinancial information.
Auditors, regulators and other stakeholders are invited to participate in and comment on the survey. Such interested parties may respond to all questions or only those most relevant to their perspectives.
Click on the links below to respond to each survey:
- Survey on the Restructured Code (deadline: 3 July 2026) https://irba.createsend1.com/t/d-l-gkkyuht-l-t/
- Survey on NOCLAR (deadline: 30 July 2026) https://irba.createsend1.com/t/d-l-gkkyuht-l-i/
IESBA’s has also published a Snapshot, that focuses on IESBA’s Post-Implementation Reviews (PIRs) and is presented in the form of 10 FAQs at https://www.ethicsboard.org/news-events/2026-04/iesba-snapshot-post-implementation-reviews-noclar-standard-and-restructured-code
These snapshots provide short, non-technical overviews of IESBA projects or workstreams. They explain the purpose, direction, and current focus in clear and accessible terms, alongside more detailed technical materials.
Access more information on Responding to NOCLAR at https://www.ethicsboard.org/focus-areas/responding-non-compliance-laws-and-regulations
Click here to access more information:
Relevance to Auditors, Independent Reviewers & Accountants:
- As an accountant, auditor and independent reviewer, you need to comply with International Code of Professional Conduct.
- Failure to adhere to the Code may lead to disciplinary action.
- Auditors, Independent Reviewers and Accountants should be aware of the latest publications that are issued by the IESBA, that affect the IESBA Code, which is used as basis for all local professional bodies’ Codes of Conduct.