NOCLAR: Ethics, Audit and Yellow Book Considerations
Online
1.00 Credits
Member Price $55.00
Non-Member Price $75.00
Overview
Noncompliance with laws and regulations (NOCLAR) can create significant ethical responsibilities for CPAs, whether they are serving clients or working within an employing organization. This course examines the AICPA Code of Professional Conduct interpretations addressing how members should respond when they encounter actual or suspected noncompliance with laws and regulations, commonly referred to as NOCLAR.
This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Objectives
After attending this presentation, you will be able to...
- Identify the scope and key requirements of the AICPA NOCLAR ethics interpretations.
- Recall the auditor's requirements with respect to NOCLAR communication
- Recognize how Yellow Book addresses NOCLAR communications
Highlights
The major topics that will be covered in this course include:
- Participants will review the scope of the interpretations
- The responsibilities of members in public practice and members in business
- Considerations involving confidentiality, communication, documentation, withdrawal, and further action in the public interest. Related requirements under SAS No. 147 and the 2024 Yellow Book, including how auditors must handle communications related to NOCLAR.
Designed For
Auditors who may encounter noncompliance
Prerequisites
Prior experience with the Code of Professional Conduct
Preparation
None
Notice
You will receive an email from CPA Crossings via Webex with instructions to access the webinar.
Leader(s):
Leader Bios
Melisa Galasso, CPA, CPTD, Founder and CEO, Galasso Learning Solutions LLC
Melisa Galasso is the founder and CEO of Galasso Learning Solutions LLC. A CPA with nearly 20 years of experience in the accounting profession, Melisa designs and facilitates courses in advanced technical accounting and auditing topics, including not-for-profit and governmental accounting. She also supports essential professional development, audit level training, and train the trainer efforts. Melisa is a Certified Professional in Talent Development (CPTD) and has earned the Association for Talent Development Master Trainer™ designation. Her passion for instructional design and adult learning techniques is one of the differentiators that set her apart from other CPE providers. Within the industry, Melisa serves on the FASB’s Not-for-Profit Advisory Committee (NAC), AICPA Council, and the VSCPA’s Board of Directors. She previously served on the AICPA’s Technical Issues Committee (TIC) and is a past-Chair of the NCACPA’s A&A committee. Melisa also authors the AICPA’s State and Local Government Guide and serves as a SME for the Center for Plain English Accounting.
Non-Member Price $75.00
Member Price $55.00