NOCLAR: Non-compliance with Laws and Regulations

Non-compliance with laws and regulations presents significant professional, ethical, and reporting challenges for auditors. When NOCLAR is identified, auditors are required to consider all instances carefully, apply the requirements of the IRBA Code, and take appropriate action. In certain cases, non-compliance may also meet the definition of a reportable irregularity under the Auditing Profession Act, triggering additional reporting obligations.

This course provides a practical and structured approach to understanding and applying NOCLAR requirements in practice. Participants will gain clarity on key legislative and ethical frameworks, including NOCLAR principles, the Auditing Profession Act, and the Companies Act. The training focuses on how to identify non-compliance, evaluate its implications, document actions taken, and assess the impact on the audit report.

By the end of the course, participants will be able to:

• Understand the concept and scope of NOCLAR
• Apply the relevant requirements of the IRBA Code
• Identify when non-compliance may constitute a reportable irregularity
• Understand the auditor’s responsibilities under the Auditing Profession Act and Companies Act
• Document NOCLAR matters appropriately and assess their impact on the audit report

This course is ideal for auditors, assurance professionals, and audit managers who need to navigate NOCLAR matters with confidence and consistency.

Upon completion of the course, participants will receive a verifiable LEAF Bronze CPD Certificate, demonstrating their commitment to ethical conduct and regulatory compliance.