Why is this Important?
Technology is reshaping how professional accountants work and how professional services are delivered. Artificial intelligence (AI), agentic AI systems, digital assets, and cloud-based platforms are increasingly embedded in how firms operate, how decisions are made, and how trust is built with clients, investors, and the public.
This transformation creates significant opportunities but also introduces new or amplifies existing ethical and independence risks. Technology is among IESBA’s top strategic priorities precisely because it cuts across every aspect of professional conduct, from professional competence and due care, and objectivity to confidentiality and independence.
The Latest on Technology
Follow along here for the latest developments on ethics & independence considerations regarding technology
Snapshots and Explainers
IESBA’s Snapshots provide short, non-technical overviews of IESBA projects. They explain purpose, direction, and current focus in clear and accessible terms, alongside more detailed technical materials.
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Ethics and Independence Approach to the Use of Technology
IESBA has taken a three-pillar approach to the ethics and independence considerations on the use of technology in accounting by updating the IESBA Code on related topics, establishing a permanent expert group to monitor emerging developments and producing practical guidance to help professionals apply the Code in technology-related contexts. This Snapshot focuses on what IESBA has done, what is now in force, and how we are supporting the profession.
Adoption and Implementation
Supporting the adoption of IESBA Standards and its implementation is one of our priorities. Find here the most relevant support documents.
Final Pronouncement, basis for conclusions and technical overview
Read the approved final pronouncement regarding the technology revisions to the IESBA Code and the documents supporting it.