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Brazilian lawyers and accountants meet ahead of NOCLAR implementation

As Brazil prepares to adopt the IESBA’s framework of standards to respond to non-compliance with laws and regulations (NOCLAR), Brazilian lawyers, accountants and auditors met to discuss its implications.

NOCLAR is a framework designed by the IESBA to guide professional accountants in what actions to take in the public interest when they become aware of a potential illegal act committed by a client or employer.

Idésio Coelho, president of the Brazilian Institute of Independent Auditors (IBRACON), commented that IBRACON was working with the Federal Accounting Council  on the translation of the framework into Portuguese. He added that NOCLAR was of high technical quality as it has been developed for six years in consultation with a wide range of global stakeholders and will be implemented in a 100 countries at the same time.

“It is aligned with various international treaties on corruption,” Coelho said. “If applied correctly NOCLAR could be a giant step forward for society as a whole as well as valuating the accountancy profession by demonstrating its relevance to the community.”

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