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Ethics and new technologies

Ethics is particularly important for the accountancy profession, with a code for professional ethics based on five basic principles: integrity, objectivity, competence and due care, confidentiality and professional behaviour. However, the emergence of new technologies raises new ethical challenges.


News, opinion and analysis

What is explainable AI?

The artificial intelligence and machine learning boom has led to concerns about ‘black box’ models and systemic bias. A solution to this is to build explainable AI. Technical Manager David Lyford-Smith explores what that means and how it can be done.

Thought Leadership resources and other guidance

 Read our latest Thought Leadership, other reports and technical helpsheets concerning technology, the risks around ethics and accountability.

Risks and assurance of emerging technologies

Cognitive and automation technologies such as artificial intelligence (AI) have drawn a great deal of interest, but also concern about the potential for bias and misuse. ICAEW’s Tech Faculty examines the risks associated with the adoption of emerging technology and how these risks can be tackled through internal controls and assurance.

Frameworks on ethical use of AI

A selection of frameworks produced by other organisations.

The Deloitte machines with purpose paper

New technology offers many opportunities for professional services to improve their operations; yet has the sector been at best reactive to previous waves of innovation?

The PwC practical guide to responsible AI

Amid this promise, the rapid pace and significant scale of change resulting from ever smarter AI systems and increasingly pervasive human/machine interactions are also giving rise to markedly differing concerns among business leaders and consumers.

The Machine Intelligence Garage framework

The responsible use of algorithms and data is paramount for the sustainable development of machine intelligence applications, Digital Catapult's Ethics Committee has created an Ethical Framework consisting of seven concepts, along with corresponding questions intended to inform how they may be applied in practice.

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Tech Faculty lecture - AI through the looking glass

The Tech Faculty Lecture, this year examining the advantages, opportunities and challenges bought the advancement of artificial intelligence, is a flagship ICAEW Thought Leadership event, providing expert insight and opinion from leading minds on issues of technology facing the accountancy profession.