NOCLAR or suspected NOCLAR

The following sections of the CIBA adopted IESB Code of Professional Conduct (the CIBA Code) sets out the responsibilities of CIBA members and associates in responding to non-compliance or suspected non-compliance with laws and regulations (NOCLAR or suspected NOCLAR).

These sections are listed below and effective since 15 July 2017:

225	Responding to Non-Compliance with Laws and Regulations
360	Responding to Non-Compliance with Laws and Regulations
100	Introduction and Fundamental Principles
140	Confidentiality
150	Professional Behavior
210	Professional Appointment
270	Custody of Client Assets

To read more about NOCLAR click here

DECLARATION TO COMMIT TO NOCLAR AND COMPULSORY CPD

The Parliament of South Africa has entrusted CIBA and its members with an exclusive licence to perform statutory prescribed functions. As such CIBA has obtained the status as controlling body for accountants, accounting officers, and independent reviewers.

This status was granted on the basis that CIBA and its members will uphold the public trust and act in the public interest whether acting in private practice or being employed.

This requires that CIBA and its members commit to ethical and lawful conduct, and demonstrate to Parliament that we take our responsibilities seriously.

CIBA therefore requires all members and associates to complete the following declaration by 31 May 2018. Similar steps are being implemented by all the recognised professional bodies:

1. I confirm that I am familiar with and understand my responsibilities with respect to:
   - the CIBA IESB Code of Conduct;
   - the NOCLAR provisions as contained in sections 225 and 360 of the CIBA Code, as applicable to my role and functions in practice or as employed;
   - attending in person or online, the compulsory CIBA Ethics CPD presented in February of every year.
   
   
2. I confirm that failure to complete this declaration will result in CIBA initiating disciplinary action which may include a penalty or removal as member.
3. I confirm that I do not have a criminal record or to my knowledge are not involved in any legal proceedings that may lead to a criminal record.
4. I confirm that during the preceding 5 (five) years, I have not been convicted of a serious tax offense or been deregistered by SARS as a Tax Practitioner.

  Yes, I hereby agree to points 1 and 2 as stated above.
  No, I do not agree to points 1 and 2 as stated above.

Submit