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Ethical Scenarios

Non-Compliance with Laws and Regulations (NOCLAR)

Professional accountants in business may encounter or be made aware of non-compliance or suspected non-compliance with laws and regulations in the course of carrying out professional activities. Under section 260 of Chapter A of the COE, they need to assess the implications of the matter and take the possible courses of action when responding to the non-compliance:

A distinguishing mark of the accountancy profession is its responsibility to act in the public interest. When responding to non-compliance or suspected non-compliance, professional accountants should always comply with the fundamental principles.

For more details of the above, please refer to section 260 of Chapter A of the COE.

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