LATEST UPDATE
IESBA Releases Snapshot on Ethics and Independence Approach to Technology
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- Snapshot explains how the IESBA Code applies to the use of technology.
- Highlights ethics and independence considerations arising from AI, digital assets, and other technologies.
- Outlines IESBA’s three-pillar approach to keeping the Code fit for purpose in a fast-changing environment.
The International Ethics Standards Board for Accountants (IESBA) has released a new snapshot focused on ethics and independence in the use of technology. IESBA’s snapshots are short, plain-language overviews designed to help professionals and stakeholders to quickly understand IESBA's approach to key topics.
IESBA Snapshot: Ethics and Independence Approach to the Use of Technology is available on:
The overview explains how IESBA is supporting the accounting profession through a period of rapid technological change.
At the heart of IESBA's response to new or increased ethical and independence implications posed by technological advancements is a structured three-pillar approach, and it is available on:
https://www.ethicsboard.org/focus-areas/technology-ethics-independence-considerations
IESBA plans to publish two non-authoritative guidance documents in 2026: a high-level, technology-agnostic publication and an AI-specific guide.
