Technology Working Group

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
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 December 2025 Meeting Highlights

The IESBA considered a report-back on the technology session at the October 2025 Stakeholder Advisory Council (SAC) meeting, noting that emerging and complex technologies (particularly artificial intelligence or AI) are transforming the audit, assurance, and ethics landscape.

The IESBA further considered a brief update from the Technology Working Group (TWG), including the TWG’s activities since the September 2025 meeting. As part of the update, the IESBA considered and supported the TWG’s draft work plan for the first half of 2026. The TWG work plan focuses on raising 2 International Ethics Standards for Sustainability Assurance (including International Independence Standards) Page 3 of 4 awareness of the technology-related revisions to the Code that became effective in December 2024, developing new guidance on applying the Code’s principles to emerging technologies such as AI, and sustaining momentum through ongoing environmental scanning and collaboration with the IAASB to keep guidance current.