The new interpretations of “Responding to Noncompliance with Laws and Regulations” (NOCLAR) in the AICPA Code of Professional Conduct (the Code) are effective June 30, 2023, and early implementation is allowed. These interpretations impact the "Integrity and Objectivity Rule" (ET §§1.100.001 and 2.100.001) of the Code and establish the responsibilities of accountants, both for members in business and those in public practice, when encountering actual or suspected noncompliance with laws and regulations (NOCLAR).
To learn more about what NOCLAR is,