Your employer is a social media company. According to office gossip, the company's nonexecutive chairman has not filed individual tax returns for many years. Would this matter be included within the scope of noncompliance with laws and regulations (NOCLAR)?

Yes, because the noncompliance involves federal and state laws.
Yes, because the noncompliance occurred over many years.
No, because the noncompliance was committed by a nonexecutive.
No, because the noncompliance involves personal misconduct.