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Responding to Non-Compliance with Laws and Regulations (NOCLAR)





Technical Resources

This webpage contains pronouncements, guides and articles that are relevant to a new ethical standard: Responding to Non-compliance with Laws and Regulations


Effective Date

15 July 2017


Why do we need a new standard

When providing a professional service to a client or working for an employer, a  professional accountant may come across an act or suspected act of non-compliance with laws and regulations (NOCLAR) committed or about to be committed by the client or employer. Professional accountants therefore have an ethical responsibility not to turn a blind eye on such matters but have been bound by the duty of confidentiality under the Code of Ethics for Professional Accountants. This has created a barrier for professional accountants to promptly disclose acts or suspected acts of NOCLAR to regulators and enforcement authorities in the public interest.


The new standard removes the duty of confidentiality for the specific purpose of reporting acts or suspected acts of NOCLAR. The standard also provides a framework to guide professional accountants on deciding how best to act in the public interest when they become aware of suspected or actual NOCLAR.


Click below for more information

Additional references issued by Standard Setters and Regulators
file/media/general/SMP-and-SME-Resource-Centre/901BTRIBe.gif Useful references issued by other organisations 
file/media/general/SMP-and-SME-Resource-Centre/901BTRIBe.gif Aplus articles



Additional references issued by Standard Setters and Regulators
file/media/general/SMP-and-SME-Resource-Centre/901BTRIBe.gif The InstituteStandard Setting Department
file/media/general/SMP-and-SME-Resource-Centre/901BTRIBe.gif IESBA

     - Professional Accountants in Business




 Useful references issued by other organisations

file/media/general/SMP-and-SME-Resource-Centre/901BTRIBe.gif  Institute of Singapore Chartered Accountants              


Aplus articles

January 2017: New Ethics Standard Gives New meaning on Acting in the Public Interes

Last updated: September 2017


Frequently used resources


Technical enquiries

  Click here to submit questions on standards issued by the Institute.