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NOCLAR effective 1 Jan 2018

Posted on 10 November 2017

Non-compliance with Laws and Regulations (NOCLAR) is coming into force in Australia from 1 January 2018, by way of amendments to APES 110, the Code of Ethics for Professional Accountants.  These changes mean that confidentiality is no longer a barrier to disclosing non-compliance to the appropriate authority and affect all accountants, both in practice and in commerce. 

The AUASB has also picked up these changes to the Code of Ethics and reflected them in amended auditing and assurance standards, issued in early June as a revised ASA 250 Consideration of Laws and Regulations in an Audit of a Financial Report and consequential amendments to a number of other standards* in ASA 2017-2 Amendments to Australian Auditing Standards.

The AUASB and APESB have made available their joint presentation on responding to NOCLAR via their websites and CAANZ has also published resources to assist members in coming to terms with the new requirements.


*ASQC 1, ASA 210, ASA 220, ASA 240, ASA 260, ASA 450 and ASA 500


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