IESBA:
Survey for Post-implementation Review of NOCLAR and Review of the Restructured Code

The International Ethics Standards Board for Accountants (IESBA) has launched a stakeholder survey as part of its Post-Implementation Review (PIR) of the Restructured Code and as part of its Post-Implementation Review (PIR) of the provisions of the Code addressing Responding to Non-Compliance with Laws and Regulations (NOCLAR).

Among other matters, the surveys are seeking information in the following areas:

• The approach to jurisdictional adoption of the 2018 or later edition of the Restructured Code, and related enforcement responsibilities.
• Whether the Code’s 2018 restructuring has improved the clarity and usability of the Code, thereby leading to more consistent application and more effective enforcement of the Code.
• The approach to jurisdictional adoption of the NOCLAR provisions and related enforcement responsibilities.
• Benefits to applying the NOCLAR framework and any specific implementation challenges.

A respond to the surveys is possible by July 30 (NOCLAR) and by July 3 (Restructured Code).