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.
