Technology: Ethics & Independence Considerations

Technology has significantly impacted the work of professional accountants, including auditors and those in the public sector, as well as finance and advisory fields. This is especially the case in terms of the technological platforms and approaches they use.

Irrespective of the technology used, professional accountants must continue to comply with requirements in the International Code of Ethics for Professional Accountants, (including International Independence Standards).

This webpage compiles resources to assist professional accountants in business (PAIBs) and in public practice (PAPPs), including auditors navigate ethical challenges and capitalize on opportunities arising from evolving technologies. Visit this page often to access helpful guidance that highlight the relevance of the Code of Ethics in developing, using and implementing evolving technologies.


Available Resources


Contact Us


IFAC Technology Advisory Group Quarterly Update


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 AI—Adding value through ethical leadership

Ethics, Digitalisation and Accounting


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