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.


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


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