The “Responding to Noncompliance With Laws and Regulations” (NOCLAR) interpretations included in the AICPA Code of Professional Conduct answer questions members in business may have about reporting fraud.
July 2023 - Journal of Accountancy
ETHICS
Compliance is good, but a culture of ethics is better
Finance and ethics expert Clare Levison, CPA, CGMA, explores the connection between the good life and knowing and adhering to all the standards and laws that govern the profession.
FRAUD
What’s your fraud IQ?
Test your knowledge of ethics standards and how to properly administer and enforce ethics polices within an organization to promote ethical decision-making.
TECHNOLOGY
A taxonomy for classifying digital assets
A nonauthoritative guide aids accountants with discussions about digital assets, general ledger account management, establishing internal controls, and complying with anticipated regulatory changes around reconciliations and disclosures.
COLUMNS
PROFESSIONAL LIABILITY SPOTLIGHT
TAX MATTERS
SPONSORED REPORT
Get your clients ready for tax season
Help clients avoid surprises with year-end planning strategies for managing taxable income, maximizing deductions, and adjusting to OBBBA changes affecting individuals and businesses.
From The Tax Adviser
September 30, 2026
Navigating the QSBS rules in pass-through structures
September 30, 2026
Sec. 338(h)(10) elections in business acquisitions
August 31, 2026
