September 3, 2015, letter commenting on IESBA's May 2015 exposure draft, "Responding to Non-Compliance with Laws and Regulations"

Published: Sep 3, 2015. Publicly Released: Sep 4, 2015.

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James R. Dalkin
(202) 512-3133


Office of Public Affairs
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This letter provides GAO's response to the exposure draft, Responding to Non-Compliance with Laws and Regulations (NOCLAR). GAO promulgates generally accepted government auditing standards (GAGAS) in the United States. GAGAS provide a framework for conducting highquality audits of government awards with competence, integrity, objectivity, and independence. GAGAS's use is required of auditors of both domestic and international U.S. government awards. Therefore, we anticipate that International Federation of Accountants' member professional accountants (PA) will be required to practice in accordance with GAGAS and the new International Ethics Standards Board for Accountants (IESBA) standard simultaneously. Our comments reflect the importance we place on reinforcing the values promoted in both the IESBA code and GAGAS.