alleryStart learning →The IESBA's 2016 revision introduced provisions on which subject?
AAudit partner rotation
BValuing digital assets
CSustainability reporting
DNon-compliance with laws
Answer & Solution
Correct answer: D. Non-compliance with laws
The 2016 revision added the NOCLAR provisions for accountants who become aware of actual or suspected non-compliance.
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Related questions
Employment with an audit client is covered by which Section?Internal audit services to an audit client are in which Section?Which Section covers partner rotation with an audit client?NOCLAR for accountants in public practice is covered by which Section?Which Section of Part 3 covers second opinions?Custody of client assets is dealt with in which Section of Part 3?Fees and other types of remuneration in public practice are in which Section?Independence for audit and review engagements is in which Part?