New NOCLAR Standards Have Been Introduced in Some Jurisdictions Requiring

Multiple Choice

New NOCLAR standards have been introduced in some jurisdictions requiring professional accountants (PAs) to report internally if a client or employer is not in compliance with laws or regulations on a significant matter, and if the matter is not remediated, to report externally because some PAs were witnessing noncompliance but not speaking up because:

A) they thought confidentiality prohibited it.
B) they weren't sure if confidentiality prohibited it.
C) they didn't have the moral courage to do so.
D) they did not understand that speaking up was in the public interest.
E) they did not want to be identified as whistleblowers.