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Ethics and new technologies

The emergence of new technologies raises many ethical challenges, such as making sure that AI systems are free from bias, ensuring that there is clear responsibility and accountability for the outcomes of AI systems, and making provision for these outcomes to be sense checked and challenged.

Another important consideration for the profession is how to ensure that the Code of Ethics remains relevant and whether there are particular areas where guidance is needed. For instance, to what extent should accountants be overruling the outputs of AI systems and who is ultimately responsible for any failings.

The articles and reports on this page are dedicated to examining emerging technologies, how they are being used, the ethical challenges and risks involved, how these risks can be managed effectively, and potential implications for the Code of Ethics.

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News, opinion and analysis

Thought Leadership resources and other guidance

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

Frameworks on ethical use of AI

A selection of frameworks produced by other organisations.

Ethics CPD course

This free online course helps you apply the Code of Ethics to everyday situations, uphold the highest standards of professional conduct, and satisfy your ethics continuing professional development (CPD) requirements.

Find out more
ICAEW's Ethics CPD course is designed to help you apply the Code of Ethics to everyday situations and uphold the highest standards of professional conduct.