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IFAC: Exploring the IESBA Code - NOCLAR for professional accountants in business (PAIBs)
- 05 August 2020
- Accounting
- South African Accounting Academy
IFAC launched the Exploring the #IESBA Code initiative in November 2019 to support the work of the International Ethics Standards Board for Accountants (IESBA) and highlight the substantively revised and restructured Code, including the digital eCode.
IFAC has been publishing guidance documents in this regard, and this Installment 8 is focused on explaining the actions that accountants in business, including senior professional such are directors, and officers are expected to take when they become aware of, or suspect a NOCLAR within their employing organisations. It also looks at examples of relevant laws and regulations which are expected to be dealt with.
Click here to download the document:
https://www.ifac.org/system/files/publications/files/Exploring-the-IESBA-Code-Installment-8-of-12-NOCLAR-for-PAIBs.pdf