Do you often identify non-compliance with laws and regulations from your tax, accounting or auditing clients? Are you aware that as a professional accountant that must adhere to the Professional Code of Conduct, you have to respond to these non-compliances? Join us in this session as we unpack our responsibility in terms of the NOCLAR section in the code of conduct, how to consider, respond and document the issues, as well as when it is necessary to report.

The following will be covered during this session: • What are the reasons for, and why is it necessary to respond to NOCLAR? • What is a NOCLAR? • Who needs to comply with this section in the code? • Types of laws and regulations and exclusions of the scope • What does it mean for non-compliance to become known? • What should be done when non-compliance is identified or becomes known? • Senior PA’s in business • PA’s in public practice who provides assurance engagements • Other PA’s in business • PA’s in public practice who provides services other than audits • What does it mean to obtain an understanding of the matter? • Who should you discuss the matter with and what should be discussed? • When should you take further action and what should this further action be? • Should the matter be disclosed to an authorised body? • When are you prohibited from disclosure? • What needs to be documented

This session is aimed at all professional accountants and anyone else providing services on the accounting profession, including trainee accountants.