|(課程編號 1117) How will the new ethical standard - NOCLAR affect you?|
||Code 1117 (27 Jun 2017)|
In 2016, the HKICPA issued the new ethical standard, Responding to Non-Compliance with Laws and Regulations (NOCLAR) for application in Hong Kong, following the International Ethics Standards Board for Accountants' equivalent standard.
NOCLAR is effective on 15 July 2017 and applies to all categories of professional accountants, including auditors, other professional accountants in public practice and professional accountants in business.
NOCLAR sets out the response framework to guide professional accountants in deciding how best to act in the public interest when they become aware of non-compliance or suspected non-compliance with laws and regulations during the course of their work.
The following topic will be explored in the seminar:
- Scope of the standard
- The response framework
- How the provisions affect professional accountants
Miss Eky Liu
Associate Director, Standard Setting,
Hong Kong Institute of Certified Public Accountants
Mr Philip Fung 馮力先生
Chairman of SCAA Practice Management Committee
||07:00 PM - 08:30 PM|