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IFAC: Exploring the IESBA Code Nr 9 – NOCLAR for professional accountants in public practice (PAPPs)
- 02 September 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 9 is focused on explaining the actions that accountants in public practice are expected to take when they become aware of, or suspect a NOCLAR. It also looks at examples of relevant laws and regulations which are expected to be dealt with.
Click here to download the document:
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