The objectives of the Technology initiative are to:
(a) Identify potential ethical implications of technology developments on the robustness and relevance of the fundamental principles and independence standards, including both challenges to compliance with requirements under the Code as well as ways in which technologies could be used to support and enhance compliance. The WG will assess these implications in the context of both professional accountants in business and professional accountants in public practice.
(b) Develop proposed responses to address the ethical implications identified in (a). Possible responses might include revisions or amendments to the Code; publishing non-authoritative material; convening or co-sponsoring discussion forums (e.g., Webinars, Roundtables); or any combination of these approaches.
(c) Identify specific outreach and partnership opportunities to share knowledge and to promote the Code as an effective tool for professional accountants to refer to in addressing ethics issues related to the use and effects of technology on their professional activities.
Patricia Mulvaney, Working Group Chair and IESBA Member
Brian Friedrich, IESBA Member
Hironori Fukukawa, IESBA Member
Robert Juenemann, IESBA Member