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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This session is presented by:

Sonya Sinclair

Audit and risk management expert

Sonya is a registered company auditor, registered superannuation auditor and quality-control reviewer, CAANZ. Sonya specialises in risk management, implementation of audit quality through development of audit systems and processes, and interpretation and advice on generally accepted accounting and auditing principles. Sonya has over 15 years’ experience in auditing and financial reporting, bringing a collaborative style and balancing technical aspects with practical recommenations to clients.