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CIBA has adopted the IESB Code of Conduct for Professional Accountants. All members are required to adhere to these standards and CIBA can issue a sanction against a members for non-compliance.
The Code requires a business accountant, whether in practice or employed, to take certain actions when the becoming aware of a potential illegal act, known as non-compliance with laws and regulations, or NOCLAR, committed by a client or employer. Examples of such illegal acts include:
In terms of the above business accountants must disclose potential non-compliance situations to appropriate public authorities in certain situations without being constrained by the ethical duty of confidentiality.
The standard came into effect on 15 July 2017.
The IESB has provided a number of guides, videos and powerpoint slides that will assist business accountants with understanding their responsibilities in terms of NOCLAR