NOCLAR is an action that violates a law or regulation that has a direct impact on financial statements or violates...

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Source: https://www.illumeo.com/blogs/illumeo-customer-success/2021/04/05/non-compliance-laws-regulations-update

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NOCLAR is an action that violates a law or regulation that has a direct impact on financial statements or violates laws which address compliance matters. Recently two AICPA boards provided interpretation and clarity on the most recent updates issued by IESBA to assist CPAs when they suspect or they identify a client or employer NOCLAR.

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