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 March 2026 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.