Ethics: Guidance on Application of IESBA Code to Technology related scenarios

20 October 2022
Accounting
South African Accounting Academy

The staff of the International Ethics Standards Board for Accountants (IESBA) and the staff of the Japanese Institute of Certified Public Accountants (JICPA) jointly released Ethical Leadership In a Digital Era: Applying the IESBA Code to Selected Technology-Related Scenarios.

This guidance was issued to assist professional accountants in business and in public practice in ethically navigating the challenges and opportunities brought by technological transformations.

This non-authoritative publication provides 7 hypothetical scenarios to illustrate how accountants can navigate practical issues in ethical leadership when using or implementing technology.

Click here to download the Guidance document:

https://www.ifac.org/system/files/publications/files/Ethical-Leadership-In-A-Digital-Era-Applying-The-IESBA-Code-To-Selected-Technology-Related-Scenarios.pdf

Relevance to Auditors, Independent Reviewers & Accountants:

Auditors, Independent Reviewers and Accountants should be aware of the latest publications issued by regulators and standard-setting boards, such as the IAASB.
Adherence with our Code of Conduct is crucial in the performance of our duties.
This non-authoritative publication provides 7 hypothetical scenarios to illustrate how accountants can navigate practical issues in ethical leadership when using or implementing technology.

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