IESBA Technology Working Group's Phase 1 Report
IESBA
Feb 27, 2020 | Guidance & Support Tools
English
All available Translations: Romanian
The International Ethics Standards Board for Accountants (IESBA) Technology Group Phase One Report explores the ethical implications of technology on the accounting, assurance, and finance functions.
The Report is the culmination of work the global ethics standards setting board initiated in recognition of the pace and magnitude of change caused by disruptive technological innovations.
In their findings, the TWG concluded that, generally, the Code currently provides high level, principles-based guidance for most technology-related ethics issues that professional accountants and firms might encounter. However, the report cites various findings and sets out recommendations grouped into five key topical areas where material in the Code could be enhanced.
Both the full report and executive summary are available for download/printing below.
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Related Resources
- 2016 Handbook of the Code of Ethics for Professional Accountants
- 2020 Handbook of the International Code of Ethics for Professional Accountants
- Long Association Post-Implementation Review - Phase 1 Update
- Proposed IESBA Definition of Public Interest Entity
- Proposed Revisions to the Definitions of Listed Entity and Public Interest Entity in the Code
