LATEST UPDATE
IESBA Launches Surveys for Post-Implementation Reviews of Noclar Standard and the Restructured Code
- Global stakeholders are invited to share practical experience on whether the NOCLAR provisions in the IESBA Code, as well as the Restructured Code, work as intended in the public interest.
- Survey insights will inform IESBA’s assessment of whether any further actions are necessary regarding these standards.
- The Post-Implementation Reviews reflect a commitment within IESBA’s current 2024–2027 Strategy and Work Plan, available on:
https://www.ethicsboard.org/publications/towards-more-sustainable-future-advancing-centrality-ethics, as well as calls from stakeholders, to evaluate the real‑world effectiveness of major ethics standards.
The International Ethics Standards Board for Accountants (IESBA) 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), available on: https://www.ethicsboard.org/focus-areas/responding-non-compliance-laws-and-regulations
and the Restructured Code, available on:
https://www.ethicsboard.org/focus-areas/responding-non-compliance-laws-and-regulations
The surveys, open to all stakeholder groups, aim to assess whether the NOCLAR provisions and the Restructured Code are achieving their intended objectives, and to inform any actions the IESBA may need to take in response.
