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Ethics and technology - latest thinking from IESBA

As accountants increasingly innovate with data, AI and other technologies, is the profession’s ethics code fit for purpose in this new world?

The report makes a variety of recommendations, including the development of new material to provide more non-authoritative guidance on these issues, and further review of a range of issues. There is also a working group looking specifically at issues related to blockchain and cryptocurrency. So this is very much the beginning of a stream of work on technology and ethics and we welcome continuing research, review and debate. If you’re interested in getting involved, contact me. 

Kirstin Gillon, Technical Manager, ICAEW Tech Faculty