Non-compliance with laws and regulations Ethical requirements in responding to non-compliance with laws and regulations (NOCLAR) have been in place for several years. Despite this, many practitioners still seem to be uncertain about when and how to apply these requirements — and how they interact with professional standards and local legislative requirements Auditing requirements When performing an audit, practitioners need to comply with the requirements of ISA 250 (Revised). Auditors have to consider laws and regulations which have a material, direct or indirect impact [...]