The Center for Audit Quality

Enhancing public trust in the capital markets by promoting high-quality financial reporting.

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PCAOB Docket No. 051, Proposed AS 2405: Noncompliance with Laws and Regulations (NOCLAR) Comment Letter Analysis

Explore the CAQ’s Resources on Noncompliance with Laws and Regulations (NOCLAR)

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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