Post-implementation review of the provisions for responding to non-compliance with laws and regulations (NOCLAR)

Have your say on the NOCLAR provisions  We are seeking views on the NOCLAR provisions in PES 1 International Code of Ethics for Assurance Practitioners (including International Independence Standards) (New Zealand).

Your input will inform our response to the International Ethics Standards Board for Accountants (IESBA) post-implementation review survey. 

Share your views with us by completing the IESBA post-implementation survey and emailing it to assurance@xrb.govt.nz. Please provide your comment to the XRB by Thursday 21 May 2026. 

Objective of the NOCLAR provisions  

The NOCLAR provisions are a response framework to guide assurance practitioners on how to act in the public interest when they become aware of NOCLAR or suspected NOCLAR. The framework helps guide the assurance practitioner to take appropriate action, escalating matters within the organisation or to a relevant authority when necessary.  

Key areas we seek your feedback on 

We are seeking your feedback on whether the NOCLAR provisions have achieved their intended purpose by identifying: 

• Benefits from the NOCLAR provisions 
• Implementation challenges or questions regarding their implementation; and 
• What actions, if any, are needed to address identified matters.