Non-compliance with laws and regulations (NOCLAR)
Presenters : Caryn Maitland CA(SA)
Overview
Accounting professionals have both ethical responsibilities and legal obligations when identifying and addressing instances of non-compliance as well as in proactively reporting such instances in specific situations.
This webinar provides a comprehensive exploration of Non-Compliance with Laws and Regulations (NOCLAR) within the professional and regulatory landscape featuring key frameworks, case studies and ethical considerations.
Join Caryn Maitland CA(SA) as she equips you with the knowledge and practical tools needed to apply NOCLAR requirements competently and confidently.
Learning objectives
Attending this webinar will equip you with the following skills:
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Understand the regulatory and ethical framework governing NOCLAR, including its alignment with international and local standards.
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Identify the steps practitioners should take when they suspect non-compliance, including assessing materiality and potential impact.
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Understand the key differences between NOCLAR and a reportable irregularity.
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Identify key South African laws that mandate proactive reporting of contraventions, including anti-money laundering, tax and corporate governance regulations.
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Get an analysis of practical case studies to illustrate NOCLAR challenges and best practices in addressing them.
Content
The webinar will cover the following topics:
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NOCLAR in terms of:
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Codes of Professional Conduct.
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Auditing Professions Act.
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Companies Act.
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FICA.
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Tax Administration Act.
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Trust Property Control Act.
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NOCLAR vs reportable irregularities.
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Proactive reporting.
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Case studies.
