NOCLAR: Non-compliance with Laws and Regulations
IESBA: International Ethics Standards Board for Accountants
Responding to Non-compliance with Laws and Regulations is an international ethics standard for auditors and other professional accountants. It sets out a first-of-its-kind framework to guide professional accountants in what actions to take in the public interest when they become aware of a potential illegal act, known as non-compliance with laws and regulations, or NOCLAR, committed by a client or employer.
The standard came into effective on 15 July 2017.