Tuesday 7 November 2017


12:00 pm


1.5 CDP hours

Session Topic

Implementation of NOCLAR for accountants

From 1 January 2018, the new ethical rules non-compliance with laws and regulations (NOCLAR) apply to all accountants – public practitioners and members in business (including NFPs). These new rules are described in APES 110 The Code of Ethics for Professional Accountants. The session will:

  • Describe the NOCLAR principles
  • Describe the effect on an employed accountant, C-suite executives and board members, and
  • Detail the steps to implement NOCLAR rules by businesses and accounting firms.
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