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Non-Compliance with Laws and Regulations (NOCLAR): Practical Responsibilities for Professional Accountants

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Overview    

Non-Compliance with Laws and Regulations (NOCLAR) places significant ethical, legal and professional responsibilities on accountants, regardless of whether they are in public practice or employed in business. Failure to respond appropriately can expose practitioners to disciplinary action, legal liability and reputational damage. 

This practical and technically grounded webinar unpacks the NOCLAR requirements contained in the Code of Professional Ethics and provides professional accountants with a clear framework for identifying, evaluating, escalating and responding to actual or suspected non-compliance while carefully balancing confidentiality, public interest and professional judgement. 

Join Caryn Maitland CA(SA) for a practical, scenario-based session designed to help accountants confidently navigate NOCLAR obligations in real-world situations. 

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Learning objectives   

Attending this webinar will equip you with the following skills:  

• Understand the NOCLAR requirements in the Code of Professional Ethics, including their purpose, scope and application. 

• Identify situations that constitute actual or suspected NOCLAR, across different areas of law and regulation. 

• Apply the required professional response framework, including escalation, communication, documentation and potential disclosure. 

• Distinguish between the responsibilities of accountants in public practice and those in business. 

• Reduce ethical, legal and disciplinary risk by responding to NOCLAR in a compliant, defensible and professionally sound manner. 

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Content   

The webinar will cover the following topics:  

• List all the topics and subtopics using technical terms 

• Introduction to NOCLAR 

  • Definition of Non-Compliance with Laws and Regulations 

  • Purpose and public interest rationale of NOCLAR 

  • Evolution of NOCLAR in the IESBA Code of Ethics 

• Ethical and Professional Framework 

  • IESBA Code of Professional Ethics: 

  • Section 225 – NOCLAR for professional accountants in public practice 

  • Section 360 – NOCLAR for professional accountants in business  

• Fundamental principles: 

  • Integrity 

  • Objectivity 

  • Professional competence and due care 

  • Confidentiality 

  • Professional behaviour 

• Scope of Laws and Regulations Covered by NOCLAR 

  • Financial reporting laws and regulations 

  • Taxation laws 

  • Anti-money laundering and counter-terrorism financing legislation (e.g. FICA) 

  • Anti-corruption and fraud legislation (e.g. PRECCA) 

  • Environmental, labour, health, and safety legislation 

  • Companies Act and related regulatory requirements 

• Identifying and Evaluating NOCLAR 

  • Actual vs suspected NOCLAR 

  • Indicators and red flags 

  • Understanding the matter and circumstances 

  • Materiality and pervasiveness considerations 

  • Distinguishing NOCLAR from errors or judgement differences 

• Responding to NOCLAR 

  • Required response framework under the Code 

  • Communication with management and those charged with governance 

  • Escalation within the organisation or firm 

  • Documentation requirements 

  • When and how to seek legal advice 

• Confidentiality and Disclosure 

  • Confidentiality obligations under the Code 

  • Circumstances where disclosure may be permitted or required 

  • Disclosure to appropriate authorities 

  • Whistleblowing considerations 

  • Legal protection and risks 

• NOCLAR in Practice – Role-Specific Considerations 

  • Accountants in public practice (including auditors, independent reviewers, consultants) 

  • Accountants in business (financial managers, directors, CFOs) 

  • Interaction with audit standards (e.g. ISA 250, ISA 240) 

  • Relationship with ISQM and firm governance 

• Practical Case Studies and Scenarios 

  • Tax non-compliance 

  • Fraud and corruption indicators 

  • Regulatory breaches 

  • Management override and ethical pressure 

  • Documentation and defensibility of professional judgement