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NOCLAR or suspected NOCLAR

The following sections of the SAIBA adopted IESB Code of Professional Conduct (the SAIBA Code) sets out the responsibilities of SAIBA 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:

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

To read more about NOCLAR click here


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

This status was granted on the basis that SAIBA 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 SAIBA and its members commit to ethical and lawful conduct, and demonstrate to Parliament that we take our responsibilities seriously.

SAIBA therefore requires all members and associates to complete the following declaration by 31 March 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 SAIBA IESB Code of Conduct;
    - the NOCLAR provisions as contained in sections 225 and 360 of the SAIBA Code, as applicable to my role and functions in practice or as employed;
    - attending in person or online, the compulsory SAIBA Ethics CPD presented in February of every year.

  2. I confirm that failure to complete this declaration will result in SAIBA initiating disciplinary action which may include a penalty or removal as member.

  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.