NOCLAR: Ethics, Audit & Yellow Book Considerations
NOCLAR: Ethics, Audit & Yellow Book Considerations
CPE Credit:
1
Overview
Description:
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.
Field of Study:
Regulatory Ethics (1 CPE)
Instructor
Instructor:
Melisa F. Galasso, CPA
Additional Details
Who should attend:
Auditors who may encounter noncompliance
Program Level:
Overview
Program Content:
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.
Learning 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
Prerequisites:
Prior experience with the Code of Professional Conduct
Advanced Preparation:
None
Developed By:
Galasso Learning Solutions LLC
Format:
Group-Internet-Based
Course Code:
GA27NEA1
Our Partners
NASBA Sponsor
NOCLAR: Ethics, Audit & Yellow Book Considerations
Course Code:
GA27NEA1
Program Level:
Overview
Description:
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.
Program Content:
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.
Learning 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
Who should attend:
Auditors who may encounter noncompliance
Developed By:
Galasso Learning Solutions LLC
Instructor:
Melisa F. Galasso, CPA
CPE Credit:
1
Field of Study:
Regulatory Ethics (1 CPE)
Prerequisites:
Prior experience with the Code of Professional Conduct
Advanced Preparation:
None
Format:
Group-Internet-Based
OR
Register By Phone: Call 877.370.2220 and press “1” for the webinar hotline to register
Price
Single Registration
$55.00
Upcoming Dates
- 10/6/2026 @ 3:00 PM
- 10/15/2026 @ 4:00 PM
- 10/20/2026 @ 7:00 PM
- 10/30/2026 @ 3:30 PM
- 11/5/2026 @ 10:30 AM
- 11/11/2026 @ 4:30 PM
- 11/20/2026 @ 3:00 PM
- 11/23/2026 @ 4:30 PM
- 12/3/2026 @ 4:00 PM
- 12/11/2026 @ 3:00 PM
- 12/15/2026 @ 6:00 PM
- 12/23/2026 @ 3:00 PM
- 12/30/2026 @ 1:00 PM
- 1/5/2027 @ 3:00 PM
- 1/15/2027 @ 3:00 PM
- 1/18/2027 @ 10:00 AM
- 1/26/2027 @ 7:00 PM
- 2/3/2027 @ 4:30 PM
- 2/11/2027 @ 9:30 AM
- 2/18/2027 @ 9:30 AM
- 2/25/2027 @ 3:00 PM
- 3/5/2027 @ 3:00 PM
- 3/8/2027 @ 3:00 PM
- 3/17/2027 @ 4:30 PM
- 3/26/2027 @ 11:00 AM
- 3/31/2027 @ 10:00 AM
- 4/9/2027 @ 1:00 PM
- 4/13/2027 @ 11:00 AM
- 4/22/2027 @ 2:30 PM
- 4/27/2027 @ 4:30 PM
All times are Eastern Time Zone
