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 September 2025 Meeting Highlights

The IESBA considered an update from the Technology Working Group (TWG) on the TWG’s recent activities. The IESBA also considered presentations from both the IAASB Staff on the IAASB’s technology work stream, and the UK Financial Reporting Council (FRC) Staff on the FRC’s “Artificial Intelligence (AI) in the Audit” guidance and its thematic review into the certification of automated tools and techniques (ATTs). 

The IESBA reaffirmed that ongoing monitoring and collaboration are essential to maintaining trust in the profession, particularly in light of digital transformation and AI developments. 

The IESBA will consider a further update from the TWG at its December 2025 meeting.