Os impactos da adoção da NOCLAR no Brasil

Abstract

NOCLAR, initials for Responding to Non-Compliance with Laws and Regulations, is an international ethics standard that guides professional accountants to act in favor of the public interest when finding potential illegal acts. The article’s main objective is to evaluate the impacts of NOCLAR’s adoption in Brazil, regarding the accountancy profession. The specifics objectives are to compare brazilian laws and ethics standards to NOCLAR, to describe the professional accountant’s social function related to NOCLAR and to evaluate the relation between NOCLAR and corruption in Brazil. The method of approach used is inductive and the procedure methods are: comparative, descriptive and historical. Document collection was used to achieve the goals. Through analysis, it was observed that NOCLAR and the brazilian laws have divergent points that need to be lined up in order to not to harm the actions taken by the professional accountant when disclosing a case or suspect of non-compliance. The professional accountant’s social function to act in favor of the public interest is highlighted when working according to what NOCLAR establishes, avoiding that illegal infraction to be committed and assuring a salutary behaviour. The presentation of a brazilian case of corruption illustrates how the performance of a straightforward professional accountant is important to avoid losses to society.