IESBA Staff Release New Q&As—Responding to Non-Compliance with Laws & Regulations

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Feb 10, 2017

On February 10, 2017, the International Ethics Standards Board for Accountants (IESBA) released two Q&A publications to support the adoption and implementation of the IESBA’s NOCLAR pronouncement, which will come into effect July 15, 2017.

The Q&As for professional accountants in public practice (PAIPPs) cover issues related to applicability, audits of financial statments, and professional services other than financial statement audits, among others.

The Q&As for professional accountants in business (PAIBs) cover issues related to scope, PAIB responsibilities (for senior vs. other PAIBs), organizational culture, and NOCLAR disclosure, among others.

Review the Q&As and the NOCLAR web page for access to the pronouncement and support materials including videos, fact sheet, and more on the IESBA's website.

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