CPA Journal, April 2024 On June 6, 2023, the PCAOB published an exposure draft requesting comments about the auditor’s role with respect to noncompliance with laws and regulations (NOCLAR). The exposure draft (“Amendments to PCAOB Auditing Standards related to a Company’s Noncompliance with Laws and Regulations,” https://pcaobus.org/about/rulesrulemaking/rulemaking-dockets/docket-051) is extensive in its potential scope and requirements. […]
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