Objective
The IESBA is committed to monitor technology developments through a four-pillar approach. This consists of:
- Internal board education,
- Environmental scanning informed by the IESBA’s Technology Experts Group,
- Ad-hoc analysis of technology impacts on other workstreams as needed, and
- Facilitating the implementation of the Phase 2 Report recommendations, including contributing to developing or facilitating the development of non-authoritative resources.
PROJECT CONTACT
Working Group
- David Clark, Chair, IESBA Technical Advisor
- Tomoyo Imura, IESBA Member
- Paul Muthaura, IESBA Member
- David Wray, IESBA Member
IESBA Technology Expert Group (TEG)
- Marcelo Botelho da Costa Moraes, University of São Paulo, South America
- Jason Bradley, Caseware, Europe
- Mary Breslin, Verracy, North America
- Danielle Supkis Cheek, Caseware, North America
- Muhammad Fahad Riaz, ALDAR, Middle East
- William Gee, Asia PKI Consortium, Asia
- Anthony Muiyuro, Syntura, Africa
IESBA June 2025 Meeting Highlights
The IESBA considered an update from the Technology Working Group (TWG) on recent developments. The update included key insights from the SAC and IESBA-JSS meetings held in May 2025. The discussions emphasized the growing role of artificial intelligence (AI) in the profession, including related ethical challenges such as automation bias and overreliance on AI.
The IESBA also received an introduction to a proposed IESBA Chatbot, a Microsoft Copilot-based tool designed to support users in navigating the IESBA Code.
The IESBA will receive a further update from the TWG at its September 2025 meeting
Content
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Other
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Board Papers
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Board Papers
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Board Minutes
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Board Minutes