Audit MCQ — Under NOCLAR, "Senior Professional Accountants" include:

**Under NOCLAR, "Senior Professional Accountants" include:** A) Junior articles B) Key Managerial Personnel like Directors or Officers C) Only the external auditors D) Shareholders of the company ✅ **Answer: (B) Key Managerial Personnel like Directors or Officers** Under the **NOCLAR framework** (Non-Compliance with Laws and Regulations), **'senior professional accountants'** means people with real authority inside an organisation — such as **directors, officers and other key managerial personnel**. It does not refer to junior articles, external auditors, or shareholders. Those at or near the top carry greater responsibility to respond when they spot law-breaking, because they have the power to influence what the entity does. _Practise 1000s more free CA Final MCQs 👉 https://conferenza.in/mcqs — and discuss your approach below._