Technology Working Group

Objective

The IESBA is committed to continuously monitor the rapidly evolving landscape of technological transformations and the related impacts on the activities and services performed by professional accountants from an ethical perspective. The objectives as set out in the Technology Working Group terms of reference are to:

  • Promote awareness and support the adoption and effective implementation of the technology-related revisions to the Code; 
  • Raise awareness of ethical issues and challenges arising from PAs’ use of technology, and related guidance where appropriate; 
  • Conduct ongoing environmental scanning to monitor developments in existing and emerging technologies, their application, and related ethical issues; 
  • Assess technology-related developments identified through environmental scanning to determine whether they give rise to new or evolving ethical challenges, potential implications for the Code, or the need for additional non-authoritative guidance;  
  • Contribute to, or facilitate the development of, non-authoritative resources and educational materials to support the application of the Code; and 
  • Provide the Board with educational sessions, briefings, and environmental updates on emerging technology topics, as needed.
PROJECT CONTACT
Working Group
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 September 2026 Meeting Highlights

The IESBA considered presentations from: 

  • Mr. Jason Bradley, Director of Methodology and Content at Caseware International, on the development and use of Artificial Intelligence (AI) agents in audit and assurance, including related ethical considerations; and

  • Ms. Lauren Branston, Chief Executive Officer of the Institute of Business Ethics, on the Institute’s joint study with Acteon on behavioral aspects of the ethical use of generative AI (GenAI). 

The IESBA then considered an update on its Technology Working Group’s activities and key themes and insights from the Technology Expert Group (TEG)’s quarterly environmental scanning. The IESBA supported the plan for targeted NAM on the ethical implications of generative and agentic AI. 

The IESBA also discussed initial findings from IESBA staff’s information-gathering on strategic alliances between accounting firms and large AI and other technology providers, including related ethical and independence considerations. The IESBA agreed that the scale, intensity, pace and strategic importance of these alliances, together with AI’s growing autonomy and reach, warrant priority attention and further information gathering to assess the ethical and independence implications and determine appropriate responses. 

The IESBA will consider the draft targeted NAM with a view to agreeing it at its December 2026 meeting, At that meeting, the IESBA will also consider next steps relating to the topic of alliances between firms and AI and other technology providers,.