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 June 2026 Meeting Highlights

The IESBA considered a presentation from the Project Team on the use of Artificial Intelligence (AI) by professional accountants (PAs) as part of the Board educational series on Technology. The briefing included a brief history of AI, international policies on AI, ethical risks arising from AI, and relevant characteristics of technology.

The IESBA also considered updates from the Technology Working Group (TWG) on its activities since the March 2026 meeting, including feedback received from stakeholder engagement, and key observations from environmental scanning conducted by the Technology Expert Group.

The IESBA also discussed a draft overarching IESBA Staff publication addressing ethical considerations relating to emerging technologies for PAs through taking a characteristic-based approach to such technologies. The publication is expected to be issued in July 2026, taking into account final input from the IESBA.

The IESBA will consider further updates from the TWG at its September 2026 meeting.