Responding to Non-Compliance with Laws and Regulations (NOCLAR)

Responding to Non-Compliance with Laws and Regulations (NOCLAR)

SAIBA has adopted the IESB Code of Conduct for Professional Accountants. All members are required to adhere to these standards and SAIBA 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:

  • fraud,
  • corruption and bribery,
  • money laundering,
  • tax payments,
  • financial products and services,
  • environmental protection, and
  • public health and safety.

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

What you need to do:


  1. Click here to read more about how to apply NOCLAR
  2. Obtain 4 hours of ethics CPD annually
    To retain its status as a controlling body for accountants, accounting officers and independent reviewers and the members licences to perform regulated work for clients, SAIBA members are required to obtain 4-hours of ethics CPD annually. Click here to view our events.
  3. Annually complete your NOCLAR declaration
    All SAIBA members must annually submit a declaration of commitment to NOCLAR. Click here to submit your declaration.