EXPLORING THE IESBA CODE Installment 8: Responding to Non-Compliance with Laws and Regulations [for PAIBs] [探索国际会计师 职业道德准则理事会守则 第8部分：应对不遵守法律法规 [企业中的专业会计师]

1. This installment addresses NOCLAR for professional accountants in business (PAIBs). 

2. The acknowledgment of duty to act in the public interest is a distinctive feature of the accountancy profession. Professional accountants may encounter instances in which they discover or suspect that their employer or a client is in non-compliance with laws and regulations.

3. In 2016, the IESBA issued guidance on responding to NOCLAR and added amendments to sections 225 and 360 in the IESBA's Code of Ethics for Professional Accountants.

4. Installment 9 will address this topic relative to auditors and other professional accountants in public practice  (PPAPPs).

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1. 这一期讲的是企业中的专业会计师（PAIB）的 NOCLAR。

2. 对为公众利益行事责任的认可，是会计行业的一个显著特点。企业中的专业会计师 (PAIBs) 可能会遇到他们发现或怀疑其雇主或客户不遵守法律和法规的情况。

3. 早在2016年，IESBA 发布了关于对 NOCLAR 的应对指南，并且在会计师职业道德准则 (IESBA’s Code of Ethics for Professional Accountants) 中对第225和360节做了新增修订。

4. 第9部分将讨论与审计师和其他公共执业的专业会计师 [专业执业会计师] (PPAPPs) 有关应对不遵守法律法规 [Non-Compliance with Laws and Regulations, NOCLAR] 的这个话题。

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EXPLORING THE IESBA CODE 探索国际会计师职业道德准则理事会守则

1. Installment 1: The Five Fundamental Principles
第1部分：五项基本原则

https://lnkd.in/ejcPeeBe

2. Installment 2: The Conceptual Framework – Step 1, Identifying Threats
第2部分：概念框架 - 第1步，识别威胁

https://lnkd.in/d3659FrM

3. Installment 3: The Conceptual Framework – Step 2, Evaluating Threats
第3部分：概念框架 - 第2步，评估威胁]

https://lnkd.in/dq_etMuE

4. Installment 4: The Conceptual Framework – Step 3, Evaluating Threats
[第4部分：概念框架 - 第3步，应对威胁]

https://lnkd.in/eeWNBvCj

5. Installment 5: Independence
[第5部分：独立性]

https://lnkd.in/e2djV-Bm

6. Installment 6: Conflicts of Interest
[第6部分：利益冲突]

https://lnkd.in/eARU7CMj

7. Installment 7: Inducements, Including Gifts and Hospitality
[第7部分：利益诱导]

https://lnkd.in/eBzTPfcw

8. Installment 8: Responding to Non-Compliance with Laws and Regulations [for PAIBs]
[第8部分：应对不遵守法律法规 [企业中的专业会计师]

https://lnkd.in/eisunHu5

9. Installment 9: Responding to Non-Compliance with Laws and Regulations [for PAPPs]
[第9部分：应对不遵守法律法规 [专业执业会计师]

https://lnkd.in/eCa9rFSQ

10. Installment 10: Pressure to Breach the Fundamental Principles
[第10部分：导致违反基本原则的压力]

https://lnkd.in/eCHaR7Us

11. Installment 11: The Role and Mindset Expected of Accountants — A Focus on Bias
[第11部分: 会计师应有的角色和心态 -- 对偏见的重视]

https://lnkd.in/eJ5v2iv5

12. Installment 12: The Building Blocks Installments
[探索国际会计师 职业道德准则理事会守则 第12部分: 组成部分]

https://lnkd.in/dK2VUbT9

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