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Proposed Technology-related Revisions to the IESBA Code


The International Ethics Standards Board for Accountants (IESBA) has issued a technology-related exposure draft which seeks to enhance the International Code of Ethics for Professional Accountants (including International Independence Standards) (“Code”).

The Exposure Draft: Proposed Technology-Related Revisions to the Code aims to guide the ethical mindset and behavior of professional accountants in business and in public practice as they deal with changes brought by technology in their work processes and the content of the services they provide.

The IESBA is seeking and welcomes feedback across all jurisdictions from all stakeholder groups – including and in particular – stakeholders in those charged with governance, investor and regulator roles.

You are invited to participate in this short survey (anticipated to take less than 20 minutes) to share your views about the proposals. Your response will be shared with the IESBA Technology Task Force and contribute to the finalization of the technology-related revisions to the IESBA Code.

All individual responses are confidential and will not be attributed to you, but rather your stakeholder group and jurisdictional perspective.