The Center for Audit Quality
Enhancing public trust in the capital markets by promoting high-quality financial reporting.
In June 2023, the Public Company Accounting Oversight Board (PCAOB) proposed amendments to its auditing standards related to a company’s noncompliance with laws and regulations, or NOCLAR for short. The proposed amendments garnered the attention of a diverse group of stakeholders, resulting in 139 individual comment letters. Several comment letters were also submitted on behalf of a group of individuals or organizations, including close to 300 additional signatures captured in those letters.
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