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Technology

Objective

The objectives of the Technology initiative are to:

(a)         Identify potential ethical implications of technology developments on the robustness and relevance of the fundamental principles and independence standards, including both challenges to compliance with requirements under the Code as well as ways in which technologies could be used to support and enhance compliance. The WG will assess these implications in the context of both professional accountants in business and professional accountants in public practice.

(b)         Develop proposed responses to address the ethical implications identified in (a). Possible responses might include revisions or amendments to the Code; publishing non-authoritative material; convening or co-sponsoring discussion forums (e.g., Webinars, Roundtables); or any combination of these approaches.

(c)         Identify specific outreach and partnership opportunities to share knowledge and to promote the Code as an effective tool for professional accountants to refer to in addressing ethics issues related to the use and effects of technology on their professional activities.

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Board Papers

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CAG Papers

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March 2018 ((Joint Public IESBA-IAASB Session)

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Board Minutes

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CAG Minutes

Summary

Summary

IESBA June 2019 Meeting Highlights

The Board received an update on the Technology Working Group’s Q2 2019 information gathering activities and the Working Group’s preliminary observations from its analysis to date. 

The Board will receive a further update from the Working Group at its September 2019 meeting and will consider the Working Group’s final report in December 2019.

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Board Papers

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CAG Papers

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Other

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Board Minutes

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March 2019

June 2019

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CAG Minutes

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March 2019