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IESBA has released two Q&A publications to support the adoption and implementation of the IESBA’s NOCLAR pronouncement, which will come into effect July 15, 2017.
The Q&As for professional accountants in public practice (PAIPPs) cover issues related to applicability, audits of financial statements, and professional services other than financial statement audits, among others.
The Q&As for professional accountants in business (PAIBs) cover issues related to scope, PAIB responsibilities (for senior vs. other PAIBs), organizational culture, and NOCLAR disclosure, among others.
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