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"Reporting non-compliance with laws and regulations."

Guiding you with making disclosures to management, boards or public authorities.


    CIBA has adopted the IESBA's ethics handbook

    The handbook includes a section on what accountants need to do when:

    • 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 evasion
    • environmental protection and
    • public health and safety

    Accountants must disclose:

    • potential non-compliance situations, to
    • appropriate levels of management, boards, or public authorities, in
    • certain situations, and
    • without being constrained by the ethical duty of confidentiality

    What CIBA needs to do

    CIBA is a legislative controlling body for accountants, accounting officers and independent reviewers. As a controlling body we are required to monitor and sanction compliance to standards of member conduct. We perform this function by ensuring compliance by our members to the IESBA’s ethics handbook. We offer CPD and training courses to help guide members with their everyday challenge in the workplace. We lobby government and SME associations to allocate work to business accountants.

    What you need to do

    1. Download a copy of the IESBA's ethics handbook.
    2. Develop an annual reading plan for the IESBA’s ethics handbook with specific reference to NOCLAR.
    3. Annually complete the CIBA Ethics course prepared in conjunction with CIMA.
    4. Complete the CIBA Ethically Checked certification on an annual basis which includes a NOCLAR declaration.

    Additional resources

    CIBA has provided a number of guides, videos and PowerPoint slides that will assist accountants with understanding their responsibilities in terms the various types of engagements: