NOCLAR-operative By William Buck on 01/01/18 - Mins to read: 1 minute Members of CA ANZ, CPA Australia and IPA are reminded that their new responsibilities for non-compliance with laws and regulations (NOCLAR) under APES 110 Code of Ethics for Professional Accountants apply from 1 January. The responsibilities differ depending on whether an accountant is employed by an entity, in a management or governance position, or engaged by an entity to provide professional accounting services. All entities, including NFPs, need to be aware of NOCLAR rules and how they affect an entity’s business risks and professional relationships with accounting firms. A NOCLAR policy is highly desirable. Auditors also have new responsibilities for reporting NOCLAR under auditing standard ASA 250 Consideration of Laws and Regulations in an Audit of a Financial Report.