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.


Now Available: Global Webinar on the Proposed Technology-related Revisions to the Code

On April 5, the IESBA hosted a webinar on the recently released exposure draft Proposed Technology-related Revisions to the Code, which includes changes to the International Code of Ethics for Professional Accountants (including International Independence Standards) (the Code).  The event included an opportunity for stakeholders to participate in a questions and answers session with the presenters, Mr. Richard Huesken, IESBA member and Chair of the Technology Task Force, and Mr. Gregory Driscoll, IESBA technical advisor and member of the Technology Task Force.Watch the event


New Exposure Draft: Proposed Technology-related Revisions to the Code

This exposure draft seeks to enhance the Code’s robustness and expand its relevance in an environment being reshaped by rapid technological advancements.

The proposed amendments will guide the ethical mindset and behavior of professional accountants in business and in public practice as they deal with changes brought by technology in their work processes and the content of the services they provide. 

Comments requested by June 20, 2022.

IESBA Updates
Spotlight: Technology Issues and Thought Leadership