Noncompliance with Laws and Regulations (NOCLAR)

During the course of their work, auditors can come across instances of non-compliance with laws and regulations (NOCLAR) in their work with companies. Last year, the Public Company Accounting Oversight Board (PCAOB) proposed amendments to its auditing standards related to an auditor’s consideration of a company’s noncompliance with laws and regulations (NOCLAR) in the performance of an audit. Stay up-to-date on the latest in this area. Explore the CAQ’s resources.

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NOCLAR Comment Letter Analysis

The PCAOB requested comments on its proposed Amendments to PCAOB Auditing Standards related to a Company’s Noncompliance with Laws and Regulations and Other Related Amendments. In total, the PCAOB received 139 comment letters from board members, investors, public company auditors, and other stakeholders. The comments touched on key areas including the scope of the proposal, the role of the auditor versus the role of management, and the costs and benefits of the proposal. Explore our in-depth analysis and learn how other stakeholders are responding to NOCLAR and how auditors may be impacted.   

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Comment Letters

The CAQ has submitted these comment letters in response to the PCAOB’s proposed amendments. Read them to explore views from the CAQ, the CAQ’s Audit Committee Council, and other audit committee and board members.

CAQ Comment Letter | PCAOB: AS 2405, A Company’s Noncompliance with Laws and Regulations | August 2023

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Audit Committee Council Comment Letter | PCAOB Non-compliance with Laws and Regulations (NOCLAR)

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