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

  • IESBA (International Ethics Standards Board for Accountants) (lt gray) Image

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.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.