Technology: Ethics & Independence Considerations

Rapidly advancing new technologies significantly impact every aspect of the professional accountant’s (PA's) work. The PA’s skills and competencies, underpinned by ethics, trust, integrity and recognition of their public interest responsibility, are all critical in navigating the challenges and opportunities the advance of technology create. Irrespective of the technology used, professional accountants must comply with requirements in the International Code of Ethics for Professional Accountants, (including International Independence Standards).

This webpage compiles resources from across the world to assist both professional accountants in business (PAIBs) and in public practice (PAPPs), including auditors, navigate the ethical challenges and opportunities arising from evolving technologies. Regular visitors to this page will find updated guidance highlighting the relevance of IESBA’s Code of Ethics in developing, using and implementing evolving technologies.

 

IESBA Technology Task Force

For more on the IESBA's technical work progressing technology-related revisions to the Code click on the IESBA Technology Task Force Button.

 
 

Available Resources

June 2021 IESBA Working Group Briefing Paper Update on IESBA’s Technology Initiative: Webinar hosted by CPA Australia Ethical Leadership in an Era of Complexity and Digital Change: Exploratory Paper and Webinar AI, Big Data and Data Analytics: Report and Webinar
 
 

Contact Us

 

Stay up to date on IESBA's technology work

 

IFAC Technology Matrix

 

IAASB Technology Working Group

 

Listen to our IESBA Technology Working Group members share their insights on ethics and the digital age in these podcasts:

CPAs and the Digital Era: The Voice of Ethics in the Boardroom

CPAs and AI—Adding value through ethical leadership

Ethics, Digitalisation and Accounting

 

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