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.