A Member in Public Practice who becomes aware of actual or suspected NOCLAR obtains an understanding of the matter, discusses it with management and, where appropriate, with the governance body, advises them to rectify, remediate and disclose as required, and determines whether further action in the public interest is needed, which may include withdrawing from the engagement or disclosing to an appropriate authority. Auditors have the fullest duties, including communicating within the group audit and to other firm or network members; Members providing non-audit services communicate the matter to the client's auditor where permitted. All steps, discussions and conclusions are documented.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.