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NOCLAR

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AAA Exams › NOCLAR

  • This topic has 1 reply, 2 voices, and was last updated 7 years ago by AvatarKim Smith.
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  • August 6, 2018 at 11:03 am #466391
    AvatarBilly
    Member
    • Topics: 20
    • Replies: 118
    • ☆☆

    I am not sure what answer on exam to provide if client is involved in NOCLAR. I mean how answer could be different before and after the issuance of this guidance. Can you clarify?

    August 6, 2018 at 11:58 am #466403
    AvatarKim Smith
    Keymaster
    • Topics: 138
    • Replies: 8463
    • ☆☆☆☆☆

    Have you read Chapter 6 from the notes?

    Before the guidance was issued, a major issue was duty of confidentiality and the fall back position was “resign”.

    The NOCLAR guidance makes disclosure to an appropriate authority, even if not required by law, a professional responsibility – so not a breach of the duty of confidentiality. A further professional duty is that in the case of resignation, client consent is not required to inform a proposed success of the matter.

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