In the fight against global corruption, accountants are being asked to be more forthcoming when they discover information or evidence that points to illegal or prohibited activities. This ethics workshop considers new international professional ethics proposals for responding to non-compliance with laws and regulations (NOCLAR). This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Learning Objectives
- Increase your awareness of potential non-compliance situations which are not necessarily protected by the accountant’s ethical duty of confidentiality.
- Consider how matters constrained by confidentiality can sometimes include violations of laws and regulations.
- Discuss when an accountant may or may not set aside the duty of confidentiality in order to disclose NOCLAR to appropriate authorities.
- Consider a recent real-world case that includes a NOCLAR situation.
Major Topics
- Are Accountants the Conscience of Business?
- Today’s Ethical Duty of Confidentiality
- IESBA NOCLAR Pronouncement
- Where We Go from Here (No Clarity?)
- Case Discussion and Analysis
- Conclusion
