AICPA Professional Ethics Executive Committee and Auditing Standards Board adopt new noncompliance with laws and regulations (NOCLAR) requirements for accountants . . . .

I am providing a link to a Journal of Accountancy June 23, 2022, article discussing new PEEC and ASB requirements for CPAs regarding how to handle situations that involve noncompliance with laws and regulations (NOCLAR). These new requirements have been in the works for a few years. It is important to note that the new requirements pertain to both outside (independent) and inside (in-house) accountants and auditors. In certain situations noncompliance with laws and regulations can also relate to CAMs (critical audit matters), and, of course, can raise a whole range of other possible issues including, for example, possible internal investigations and disciplinary actions.

Here is the link to the Journal of Accountancy article, and below that I have provided a partial snapshot of the article:,%28NOCLAR%29%20within%20the%20AICPA%20Code%20of%20Professional%20Conduct

Regarding CAMs (critical audit matters), the following link to a post on my prior blog ( contains links to three or four fairly recent (2019 and 2020) blog discussions:

Thanks for reading. Please pass this along to other people who would be interested.

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Best to you,

David Tate, Esq. (and inactive CPA)

  • Litigation, Disputes and Trials – Business, Contract/Commercial, Owner, Founder, Shareholder and Investor; Trust, Estate, Probate, Elder/Dependent Abuse, Conservatorships, POA, Real Property, Physical and Mental Health and Care, and Contentious Administrations, etc.
  • Mediator and Dispute Resolution
  • D&O, Governance, Workplace/Employment, Officers, Boards, Investigations, IP, Auditing and Internal Controls, Law, Legislation, Communications, Authority, Duties, Responsibilities, Rights and Liability, Risk and Success Management, and Dispute Resolution and Mediation, etc.
  • Fiduciary and other duties and relationships in business entities, corporations, partnerships, nonprofits, family businesses and relationships, professional businesses, and government.

Remember, every case and situation is different. It is important to obtain and evaluate all of the evidence that is available, and to apply that evidence to the applicable standards and laws. You do need to consult with an attorney and other professionals about your particular situation. This post is not a solicitation for legal or other services inside of or outside of California, and, of course, this post only is a summary of information that changes from time to time, and does not apply to any particular situation or to your specific situation. So . . . you cannot rely on this post for your situation or as legal or other professional advice or representation.

Also note – sometimes I include links to or comments about materials from other organizations or people – if I do so, it is because I believe that the materials are worthwhile reading or viewing; however, that doesn’t mean that I don’t or might not have a different view about some or even all of the subject matter or materials, or that I necessarily agree with, or agree with everything about or relating to, that organization or person, or those materials or the subject matter.

Thank you for reading this post. I ask that you also pass it along to other people who would be interested as it is through collaboration that great things and success occur more quickly. And please also subscribe to this blog and my other blog (see below), and connect with me on LinkedIn and Twitter.

My two blogs are: – business, D&O, audit committee, governance, compliance, etc. – previously at

Trust, estate, conservatorship, elder and elder abuse, etc. litigation and contentious administrations

David Tate, Esq. (and inactive California CPA) – practicing only as an attorney in California.

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