A Review of AU-C Section 240 and the New NOCLAR Rules

Date: 5/22/2025
Time: 12:00 PM - 2:00 PM EST
CPE Credit: 2 hours

SEC whistleblower reports are on the rise, auditors need to understand the requirements of AU-C Section 240 when planning and performing audits. Additionally, the AICPA has updated its Code of Professional Conduct to include reporting requirements for noncompliance with laws and regulations (NOCLAR). This course is designed to review the auditor’s requirements for finding and reporting fraud and noncompliance, including ethical issues, when conducting an audit.

Topics Covered:
• Audit Requirements
• AU-C Section 240
• AICPA Code of Professional Conduct
• NOCLAR Requirements

Learning Objectives:
• Identify the requirements of AU-C Section 240
• Identify the NOCLAR requirements in the AICPA Code of Professional Conduct