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

 

Thank you for your interest in our publications. These valuable works are the product of substantial time, effort and resources, which you acknowledge by accepting the following terms of use. You may not reproduce, store, transmit in any form or by any means, with the exception of non-commercial use (e.g., professional and personal reference and research work), translate, modify or create derivative works or adaptations based on such publications, or any part thereof, without the prior written permission of IFAC.

Our reproduction and translation policies, as well as our online permission request and inquiry system, are accessible on the Permissions Information web page.

For additional information, please read our website Terms of Use. ALL RIGHTS RESERVED.

Agree