Technology
Objective
Disruptive technologies have significantly impacted the work of accountants, including auditors and those in the finance and advisory fields, especially in terms of the technology and approaches they use. The IESBA has multiple technology-related workstreams.
- First, the IESBA is developing technology-related revisions to the International Code of Ethics for Professional Accountants (including International Independence Standards) (the Code). This work is being progressed by the Task Force.
- Second, the IESBA is developing non-authoritative material to respond to immediate stakeholder calls for technology-related guidance to assist professional accountants in business and in public practice, including auditors, to understand how to apply the existing provisions in the Code. This work is being progressed by the Working Group.
In addition, the IESBA is undertaking fact finding and information gathering which includes extensive stakeholder outreach to further understand the broader technology environment. Among other matters, the outcome of this fact finding and information gathering will help inform the technology-related revisions that are being made to the Code. The fact-finding and information gathering activities are being progressed by the Working Group.
Having a dedicated Task Force and Working Group enables the IESBA to accelerate the development and release of technology-related guidance while also progressing the development of technology-related revisions to the Code.
PROJECT CONTACT
TASK FORCE
| WORKING GROUP
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