PCAOB to undertake additional outreach on its proposal related to NOCLAR (noncompliance with laws and regulations)

PCAOB staff will host a virtual public roundtable on March 6 regarding the proposal to amend PCAOB auditing standards related to the auditor’s responsibility for considering a company’s noncompliance with laws and regulations (NOCLAR). The objective of the roundtable is to obtain additional insight as the PCAOB staff works toward a final recommendation for the Board.

In light of the roundtable, the Board is reopening the comment period; it will extend through March 18. Commenters are encouraged to specifically consider the questions and topics included in the roundtable briefing paper but are welcome to address any aspect of the proposal.

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