Emerging Technologies: A Characteristics-Based Approach to Ethical Considerations for Professional Accountants

The Staff of the International Ethics Standards Board for Accountants (IESBA) has released Emerging Technologies: A Characteristics-Based Approach to Ethical Considerations for Professional Accountants, to support professional accountants as they develop, implement, or use emerging technologies in public practice and business. 

This publication provides timely thought leadership by offering an overview of the ethical implications of emerging technologies commonly used across the accountancy profession, including artificial intelligence, distributed ledger technologies, machine learning, quantum computing, and robotic process automation. Rather than focusing only on individual technologies, the guidance takes a durable, characteristic-based approach designed to remain relevant as technologies continue to evolve.