Ethical Reporting Requirements Relating to Fraud and NOCLAR
CPD Hours: 2
Price: R450.00
Ethical Reporting Requirements Relating to Fraud and NOCLAR
Presenters : Nestene Botha CA(SA)
Overview
In the performance of their duties, accounting practitioners, auditors, and tax practitioners may encounter acts of omission or commission that are contrary to the prevailing laws and regulations.
Discovery of an act of NOCLAR (Non-Compliance with Laws and Regulations) places specific obligations upon the practitioner who is then expected to respond by taking certain actions that are spelt out in the Code of Ethics for Professional Accountants (IESBA Code). How can one identify potential illegal acts, and how does one report on them?
Learning objectives
By attending this webinar you will gain the following competencies:
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Have an understanding of various acts that fall under NOCLAR and fraud.
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Know how to look out for potential illegal acts, including fraud.
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Perceive the obligations and impact of NOCLAR on yourself as an accounting practitioner.
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Be aware of how to respond to NOCLAR under various circumstances.
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Have the knowledge and ability to correctly report on fraud and NOCLAR.
Content
The webinar will cover the following topics:
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Background to NOCLAR.
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Requirements resulting from NOCLAR and fraud.
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Reporting requirements resulting from NOCLAR.
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Reporting requirements resulting from fraud.
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Repercussions for non-compliance.
