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The International Ethics Standards Board for Accountants (IESBA) today launched two stakeholder surveys as part of its Post-Implementation Reviews (PIRs) of the provisions of the Code addressing Responding to Non-Compliance with Laws and Regulations
(NOCLAR), and the Restructured Code.
The surveys aim to assess whether the NOCLAR provisions and the Restructured Code are achieving their intended objectives by identifying benefits and implementation challenges, and to inform any actions the IESBA may need to take in response.
Among other matters, the surveys seek information in the following areas:
- The approach to jurisdictional adoption of the NOCLAR provisions and/or the 2018 or later edition of the Restructured Code, and related enforcement responsibilities.
- Benefits to applying the NOCLAR framework and any specific implementation challenges.
- Whether the Code’s 2018 restructuring has improved the clarity and usability of the Code, thereby leading to more consistent application and more effective enforcement of the Code.
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