IESBA opens public review of its landmark NOCLAR standard

The International Ethics Standards Board for Accountants has launched a post-implementation review of its landmark standard on responding to non-compliance with laws and regulations, opening a global survey to gather input from practitioners, firms, and regulators.

Known as the NOCLAR standard, the provisions require professional accountants to take appropriate action when they become aware of actual or suspected non-compliance with laws or regulations by a client or employer. Introduced to address situations where accountants encounter wrongdoing in the course of their work, the standard provides clear ethical guidance on what accountants are expected to do in those circumstances and how to do it.

The review survey opened on 1 April 2026 and will run until 30 July. It invites responses from a broad range of stakeholders, including professional accountants in public practice and in business, audit firms, regulators, investors, and preparers. Participants are asked to reflect on how the standard has worked in practice since adoption, including its clarity, coherence, and any implementation challenges they have encountered.

The review reflects the Ethics Board's commitment to assessing whether its standards are achieving their intended outcomes in real-world settings, not simply on paper. Findings from the survey and subsequent outreach will inform whether any revisions to the standard are needed, and feed into the board's broader strategic planning for the 2028-2031 period.

The International Ethics Standards Board for Accountants is an independent global standard-setting board and part of the International Foundation for Ethics and Audit.